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2018 (1) TMI 1169 - MADRAS HIGH COURTPrinciples of Unjust Enrichment - finalization of provisional assessment - Whether in the facts and circumstances of the case CESTAT is legally correct in holding that uniformity of price before and after the finalization of provisional assessment is sufficient to rebut the presumption that the incidence of duty has not passed on to the buyers especially when statutorily the onus is on the respondent/assessee to prove conclusively with evidences that bar of unjust enrichment would not act against his as envisaged in Section 11B of the Central Excise Act, 1944? Held that: - Though, Mr.A.P.Srinivas, learned counsel for the Commissioner of Central Excise, Coimbatore, once again reiterated the very same grounds, before this Court, going through the material on record, we are not inclined to accept the same, for the reason that both the Appellate Authority and the Tribunal, have analyzed the evidence and arrived at a categorical finding of the fact that, there was no passing of incident of duty to the customers and hence, the question of unjust enrichment, does not arise. Appeal dismissed - decided against Revenue.
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