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2015 (10) TMI 1224 - CESTAT CHENNAIDenial of refund claim - duty paid on the intermediate product cleared to their buyers - Unjust enrichment - Held that:- LAA in the impugned order dealt the issue in detail and also relied on the apex court's judgment in the case of Sahakari Khand Udyog Mandal Ltd. Vs CCE [2005 (3) TMI 116 - SUPREME COURT OF INDIA]. He also relied Tribunal's Larger Bench decision in the case of SRF Ltd. Vs CC Chennai [2005 (5) TMI 91 - CESTAT, NEW DELHI]. The appellant failed to produce any evidence that the duty incidence is not passed on to the customers. I find that the burden of proof is on the appellant to establish unjust enrichment particularly when the amount is shown in the books of accounts as 'written off'. Since the issue of unjust enrichment stands settled by the Hon'ble Supreme Court in the case of Sahakari Khand Udyog Mandal Ltd. and the Tribunal's Larger Bench SRF Ltd. (supra) and LAA has followed the Apex Court decision. Therefore, I do not find any infirmity in the impugned order - Decided in favour of assessee.
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