https://www.taxtmi.com/caselaws?id=53671 The Tribunal set aside the order-in-appeal and allowed the appeal. The appellant's refund claim, credited to the Consumer Welfare Fund, was upheld. The Tribunal ruled that the burden of duty presumption does not apply when duty is paid after goods clearance. The appellant successfully argued that the amount debited as selling expenses after goods clearance did not pass on the duty burden to customers, thus unjust enrichment principles should not apply. The Revenue's contention that the amount was included in sale prices was rejected, leading to the appellant's successful appeal. en-us Thu, 04 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 15:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53671 The Tribunal set aside the order-in-appeal and allowed the appeal. The appellant's refund claim, credited to the Consumer Welfare Fund, was upheld. The Tribunal ruled that the burden of duty presumption does not apply when duty is paid after goods clearance. The appellant successfully argued that the amount debited as selling expenses after goods clearance did not pass on the duty burden to customers, thus unjust enrichment principles should not apply. The Revenue's contention that the amount was included in sale prices was rejected, leading to the appellant's successful appeal. Case-Laws Central Excise Thu, 04 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53671