https://www.taxtmi.com/caselaws?id=54873 The Tribunal upheld the Order-in-Original allowing a refund claim but crediting the amount to the Consumer Welfare Fund due to unjust enrichment. The Commissioner (Appeals) accepted evidence of duty non-pass through supported by a Chartered Accountant's Certificate, considering the export nature of the final product and non-availment of Cenvat credit. The Tribunal found the Revenue failed to rebut the evidence and upheld the decision, emphasizing the importance of supporting evidence like the Certificate for refund claims under the unjust enrichment clause. en-us Thu, 24 Nov 2005 00:00:00 +0530 Fri, 22 Oct 2010 15:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54873 The Tribunal upheld the Order-in-Original allowing a refund claim but crediting the amount to the Consumer Welfare Fund due to unjust enrichment. The Commissioner (Appeals) accepted evidence of duty non-pass through supported by a Chartered Accountant's Certificate, considering the export nature of the final product and non-availment of Cenvat credit. The Tribunal found the Revenue failed to rebut the evidence and upheld the decision, emphasizing the importance of supporting evidence like the Certificate for refund claims under the unjust enrichment clause. Case-Laws Customs Thu, 24 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54873