Where the incidence of tax has been passed on to consumers, the statutory mandate under Sections 54(5) and 57 of the CGST Act, 2017 requires the refund to be credited to the Consumer Welfare Fund, and courts cannot create a refund mechanism dehors the statute by directing adjustment through tariff or any alternative modality – Union of India and Anr. Vs. Torrent Power Ltd. – Supreme Court
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