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2014 (4) TMI 188 - CESTAT NEW DELHIDenial of refund claim - Unjust enrichment - Held that:- Appellant in the present case has lost its stand and upheld to the level of Tribunal and filed an appeal there against before the Hon’ble Supreme Court which stand accepted by them. There is a huge time gap between the decision of the Tribunal and the decision of the Hon’ble Supreme Court. As such, during the relevant period the decisions of the lower authorities were against the appellant holding their activity to be a manufacturing activity liable to pay duty of excise. In such a scenario, a common prudent business man would collect the duty which he was paying on their final product from their customers and would not take the risk of not collecting such duty, and to bear the loss from his pocket, in the case the appeal is dismissed by the highest authority. In these circumstances the onus becomes more heavy on the appellant to be discharged by production of evidence that such duty was not being charged by them from their customers. We do not find any evidence produced by the appellant on record - Following decision of Allied Photographic case [2004 (3) TMI 63 - SUPREME COURT OF INDIA] - Decided against assessee.
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