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2013 (4) TMI 129 - AT - Central ExciseRejection of refund claim of SED (Notification No. 6/2000-C.E) - unjust enrichment - Special Excise Duty (SED) paid on tyres and tubes. - manufacture of MUV - Held that - As per Section 12B of the Central Excise Act the incidence of duty paid on the tyres and tubes (inputs) received by the assessee from SATL during the period of dispute shall be deemed to have been passed on to the buyers of the motor vehicles (final products) unless the contrary is proved by the assessee. The Hon’ble Supreme Court has remanded the matter to this Tribunal [2011 (3) TMI 1362 - SUPREME COURT OF INDIA] to examine the evidence adduced by the assessee and to ascertain whether such evidence is adequate to establish that the incidence of SED paid on the inputs had not been passed on to the buyers of the final products. In terms of the Supreme Court’s remand order, we have stepped into the shoes of adjudicating authority and hence can call upon the assessee to adduce primary evidence to support their claim that the incidence of duty paid on tyres and tubes had not been passed on to the buyers of motor vehicles. It is pertinent to note that the Cost Accountant’s certificates do not specify any records or books of account which were claimed to have been verified at his end. Even the certificate issued on 17-6-2002 is silent about specific records or other books of account. No records or books of account, nor any invoices, were produced by the assessee The appellant failed to rebut the presumption created in favour of the Revenue under Section 12B of the Act. Consequently, we hold that the incidence of SED paid on tyres and tubes which were used in the manufacture of motor vehicles by the assessee was passed on to the buyers of the motor vehicles. Consequently, the refund claim is barred by unjust enrichment. The impugned order is sustained and this appeal is dismissed.
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