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2017 (9) TMI 350 - CESTAT KOLKATARefund claim - unjust enrichment - assessee-Appellants had paid the duty on the said items, but later gave discount to the customers - denial of refund on the ground that the assessee-Appellants had failed to establish and prove that the incidence of duty has not been passed on to the buyers - Held that: - the principle of unjust enrichment is applicable in the instant case under Section 11-B of the Central Excise Act, 1944. It is evident from the record that the assessee-Appellants had failed to submit such documentary evidence on record with the refund claims to establish that the duty incidence claims for refund has not been passed on to the buyers - the assessee-Appellants have not submitted the relevant documents pertaining to the unjust enrichment - the bar of unjust enrichment is applicable in the instant case - appeal dismissed - decided against appellant.
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