Credit Notes Insufficient to Prove Duty Not Transferred; Refund Credited to Consumer Welfare Fund Valid Under Unjust Enrichment Rules.

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....Refund - unjust enrichment - mere issuance of credit notes cannot be the sole basis for holding that the duty has been borne by the assessee and that it has not been passed on to another. - The credit of the sanctioned refund to the Consumer Welfare Fund is legal and proper....