2000 (8) TMI 155 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Court No. II, New Delhi upheld the decision to transfer the refund claim to the Consumer Welfare Fund due to unjust enrichment. The tribunal ruled that issuing debit notes to customers does not prove duty burden was not passed on, citing precedent from Collector of Central Excise v. Addison & Co. and Commissioner of Central Excise v. Oswal Cotton Spinning Mills. The appeal was rejected.