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2012 (9) TMI 175 - CGOVT - CustomsUnjust enrichment - Refund claim of custom duty - refund claim was sanctioned by the adjudicating authority, however, he order to re-credit the claimed amount in the consumer welfare fund on the ground that the respondent failed to prove that the duty burden had not been passed on by them – Held that:- Non-availment of Modvat credit, C.A. certificate to the effect that the duty incidence has not been passed on by the respondent are sufficient supporting documentary evidences for Balance Sheet as main documentary evidence. All such documentary evidences are sufficient to prove that duty incidence has not been passed on by the respondent
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