No evidence proves Unjust enrichment, Refund of Excess Paid Duty must be Credit to Consumer Welfare Fund: CESTAT [Read Order]

By Yogitha S. Yogesh - On June 4, 2023 3:15 pm - 2 mins read
No evidence proves Unjust enrichment - Refund of Excess Paid Duty must be Credit to Consumer Welfare Fund - CESTAT - TAXSCAN

The Hyderabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that refund of excess paid duty must be credited to the consumer welfare fund in the absence of evidence to prove unjust enrichment. The Appeals were filed by the Department against the order passed by Commissioner (Appeals-I), whereby the Commissioner (Appeals-I)…

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