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2017 (5) TMI 144 - CESTAT KOLKATAUnjust enrichment - refund claim - Held that: - M/s.Indian Oil Corporation Ltd., by letter dated 23rd December 2010, in respect of recovery of excess payment of Excise Duty, debit notes have been issued to the appellants. Thus, it is clearly evident that the appellant initially passed the incidence of duty to its customers - There is no corroborative evidence on record that the customer returned the duty amount to the appellant and therefore, the refund claim was rightly rejected on the ground of unjust enrichment - appeal dismissed - decided against appellant.
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