TaxTMI 
TaxTMI 
2018 (3) TMI 486
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....R) - For the Respondent ORDER Per: Bench The brief facts of the case are that the appellant is a manufacturer of Key Boards, Printers and parts of Printers for Computers. The Appellant clears the products manufactured by them, under Stock Transfer Invoice to their branches situated in various places in India, on payment of central excise duty. The actual sale to the dealers takes place from th....
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.... etc. to prove that they have passed on the excise duty to their immediate customers. The Appellant refund claim of the excise duty returned to their buyers. 4. The refund sanctioning authority though sanctioned the refund held that the same is to be credited to the Consumer Welfare Fund on the grounds of unjust enrichment. In appeal, the Commissioner (Appeals) applied the decision of Larger Benc....
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....ecision of Madras High Court in the case of Addisson & Co. Ltd. [2001 (129) ELT 44) wherein it was held that the test of unjust enrichment would be satisfied if the appellant establishes that duty burden is not passed on to the immediate buyer for which appellant had produced the evidence of credit notes. That if an adequate opportunity is given, the appellant would be able to furnish evidence tha....