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2018 (1) TMI 258 - CESTAT CHANDIGARHRefund claim - unjust enrichment - Section 11B of CEA - Held that: - the ld. Commissioner (Appeals) has examined the issue of unjust-enrichment independently holding that respondents were required to clear the goods during the impugned against Central Excise gate pass and have issued composite invoice without showing duty element - reliance placed in the case of CCE, Chandigarh vs. Metro Tyres Limited [1995 (12) TMI 217 - CEGAT, NEW DELHI] wherein it was held that burden to prove that incidence of duty passed on to the customer is discharged by the assessee when assessee's invoice during the material period showing a composite price and duty not indicated separately. Therefore the refund claim is admissible - ld. Commissioner (Appeals) has examined certain documents like certificate issued by Chartered Accountant, Finance Year wise Cost Data, Sample Invoices and thereafter has arrived at decision that refund claims were rightly sanctioned by the adjudicating authority - refund rightly allowed - appeal dismissed - decided against Revenue.
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