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2024 (1) TMI 245 - CESTAT NEW DELHIRefund claim - Applicability of principles of unjust enrichment - manufacturer had not paid the duty at the time of clearance of goods due to availing the benefit of SSI exemption, however he was asked to pay that amount pending the investigation of the case - HELD THAT:- Merely because the amount, the refund whereof was claimed, was shown as expenses in Profit and Loss Account of the appellant, the incidence thereof cannot be presumed to be passed on to the consumers that too in absence of any positive evidence produced by the Revenue. The Chartered Accountant Certificate should have been relied upon by the Commissioner (Appeals). The order under challenge is hereby set aside - Consequent thereto, the appeal stands allowed.
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