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2012 (12) TMI 429 - AT - Central ExciseRefund – unjust enrichment – Held that:- Appellant have produced evidence in form of letters from M/s. BSL refusing to pay the 15% excess duty, accompanied by Chartered Accountant’s certificate in support of their claim that the incidence of duty whose refund is claimed has been borne by them and that duty has not been recovered from their customer - department’s plea is that the appellant have not produced any documents in support of their claim that the incidence of the excess duty paid, whose refund is claimed, had been borne by them - matter is remanded to the original adjudicating authority for de novo adjudication
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