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2016 (11) TMI 234 - CESTAT MUMBAIRefund - unjust enrichment - Consumer Welfare Fund - Held that: - the respondent have submitted Balance Sheet, Books of Account and Chartered Accountant certificate before the adjudicating authority to the effect incidence of duty has not been passed to any other person - the appellant, in addition also submitted the declaration of the customer to the Commissioner (Appeals) wherein it was declared by the customer that they have not received the supplementary excise invoice nor they have availed CENVAT credit - Appeal dismissed - Decided in favor of the assessee.
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