Per Shri V.P. Gulati :

The issue in the appeal relates to respondents' eligibility to refund in terms of section 11B of the CEA 1944. The respondents had claimed refund in respect of excess duty paid by them by including certain element including turn over tax and additional sales tax which have been held to be abatable for arriving at the assessable value. Refund claim was allowed by the original authority consequent on the order in appeal passed by the CCE (A) that abatements are allowable. The original authority examined the issue with reference to Section 11B relating to unjust enrichment and the said authority held as under:

In this case, the percentage of turnover deduction that the buyer would be receiving from the assessee after the former crossed the slab limitation target fixed by the assessee was known, since the assessee had either given it in the invoice itself or passed it on, by way of credit notes to the buyers and adjusted the sale against subsequent supplies.

(b) Section 11-B (2) says that if the duty becomes refundable then the amount goes to the Consumer Welfare Fund. But if the assessee has paid the Excise duty and has not passed the incidence of such duty t