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2015 (4) TMI 993 - CESTAT NEW DELHIDenial of refund claim - Unjust enrichment - Commissioner (A) held that as appellant has failed to produce any tangible evidence that they have passed the bar of unjust enrichment - Held that:- On perusal of the calculation sheet provided by the appellant and the invoices we find that while granting discount to their customers, the appellant included the prices reduction plus duty component and same has been ignored by the lower authorities while examining their refund claim. In these circumstances, we hold that it is the fact in record which is evident that the appellant has been able to prove that they have not recovered excess duty from their customers. Therefore, we hold that appellant has discharged the burden of unjust enrichment and consequently, is entitled for refund claim. - Decided in favour of assessee.
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