No Unjust Enrichment if Excise Duty Not Collected from Customers: CESTAT

Hindustan Coca Cola Beverages Pvt. Ltd Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)

Introduction: In a recent decision, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Mumbai ruled in favor of Hindustan Coca Cola Beverages Pvt. Ltd., stating that the company was entitled to a refund, and the concept of “unjust enrichment” did not apply in this case. The matter revolved around whether the authorities were justified in crediting the refund claim to the Consumer Welfa

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