Refund of wrongly paid Central Excise Duty on Retail Sale Price ...
Central Excise
February 1, 2024
Refund of wrongly paid Central Excise Duty on Retail Sale Price (Maximum Retail Price-MRP) - unjust enrichment - The authorities concluded that the appellant had passed on the incidence of higher duty to their customers. The appellant failed to provide sufficient evidence to prove the non-passing of the duty burden, such as detailed customer ledgers showing accounting of invoices and subsequent credit/debit notes. - The Tribunal found no merit in the appellant's claim for a refund to be paid to them, instead of being credited to the Consumer Welfare Fund.
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