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 Welfare Fund, even after granting the refund. Detailed Analysis: The case began with Hindust...