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2012 (7) TMI 783 - AT - Central ExciseRefund claim - bar of unjust enrichment – assessee submitted that if the increase amount of excise duty is not charged as increased sale price, this itself proved that the incidence of excise duty has been borne by the seller – Held that:- Their claim is hit by the bar of unjust enrichment under Section 11B of the Act as the uniformity of the price before and after assessment does not lead to the conclusion that incidence of duty has not been passed on to the buyers – Against assessee
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