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2017 (7) TMI 332 - CESTAT MUMBAIRefund claim - unjust enrichment - Held that: - It is not in doubt that the assessee had deposited the duty liability on ‘road delivery charges’ subsequent to the discharge of duty liability on clearance of the vehicles manufactured by them. It is also not in doubt that the Tribunal had held this levy to be beyond the scope of the provisions of section 4 of Central Excise Act, 1944 with consequential relief in the form of refund - It is also common ground that the respondent had made entries in the books of accounts leading to the inclusion of the disputed amount as ‘receivables’ in the final accounts pertaining to 2011 and that a Chartered Accountant had certified that the duty burden had not been passed on to customers. The original authority having found that this was not sufficient evidence and the first appellate authority having taken the contrary view that deposit of duty made after clearance was sufficient to establish the incidence of duty having been borne by the assessee, the sole point for determination is the sufficiency of compliance with the requirement to establish that the burden of duty had not been passed on - appeal dismissed - decided against Revenue.
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