2011 (10) TMI 205 - AT - Central Excise

Unjust Enrichment - Refund credited to consumer welfare fund - Held that - Invoices were stamped that duty has not been recovered. - Enquiry was conducted by the Assistant Commissioner from the customers and the customers disclosed that the goods were received on payment of appropriate duty. - During the argument, a specific query was made by the Bench regarding how the amounts in question are reflected in their books of account, the appellant failed to show any entries in respect of the amounts in question whether the same were shown as receivable. - appellant failed to show that burden of duty has not been passed on - refund cannot be given to him.

Summary

Issues:
Challenge to order crediting refund to Consumer Welfare Fund based on unjust enrichment.

Analysis:
The appellants contested the order crediting the refund to the Consumer Welfare Fund, arguing that the duty burden had not been passed on to customers. They presented six invoices indicating the duty was contested and not charged. However, the Revenue's verification, including from customers, revealed that duty had been paid. The Additional Commissioner highlighted that duty was recovered from customers, justifying the order.

The Tribunal noted that under Section 11B of the Central Excise Act, the burden lies on the assessee to prove duty burden non-transfer. Despite the stamped invoices, customer verification confirmed duty payment. The appellants failed to demonstrate in their books that the amounts were not receivable. Consequently, the Tribunal upheld the order to credit the amounts to the Consumer Welfare Fund due to unjust enrichment, dismissing the appeals.