2009 (11) TMI 387 - AT - Central Excise

Refund- the appeal against the order of the Commissioner (Appeals) upholding the crediting of the amount of refund claimed by the assessees to the Consumer Welfare Fund on the ground that they had not established non-passing of the incidence of duty to their customers/buyers. Held that- unjust enrichment not arise where lower authority collected from buyer, squarely attracted. Invoice issued from depot before actual date of clearance from factory not sufficient to hold unjust enrichment. Findings absent that factory gate invoices of lower value than value shown in invoices for sale from depot. Refund allowed. Order crediting amount to consumer welfare found set aside.

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, allowing the refund claimed by the assessee and setting aside the order crediting the amount to the Consumer Welfare Fund. The Tribunal held that unjust enrichment did not apply as lower duty was collected from the buyer, and the absence of separate excise duty details on invoices did not bar the refund claim. The decision was based on previous rulings and the factual background of the case.