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2012 (12) TMI 355 - CESTAT, CHENNAIRefund - unjust enrichment – Held that:- Certificate from the Chartered Accountant submitted by the appellants merely states that the extra duty has been accounted in the Profit and Loss Account and in the Balance Sheet - extra duty burden has been booked under the expenditure column and in the Balance Sheet does not show the extra duty amount as receivable from the department - extra duty burden has been absorbed in the cost of the output and the same has been passed on as part of the price of the goods -uniformity in price before and after assessment does not lead to inevitable conclusion that incidence of duty has not been passed on to buyer as such uniformity may be due to various factors – refund claim rejected
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