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2016 (2) TMI 1224 - AT - Central ExciseRefund claim - unjust enrichment - refund allowed but the amount credited into the Consumer Welfare Fund (CWF) - whether the incidence of duty has been passed on to the Customers? - Held that:- As the amount, in question, is shown as “Loans and Advances (Advance Recoverable)”, as revealed from the books of accounts and balance sheet, there is no reason to hold that the incidence of duty was passed on to the customers. Hence, the refund claim cannot be rejected on the ground of unjust enrichment - appeal allowed - decided in favor of appellant.
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