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2005 (2) TMI 739 - AT - Central ExciseExtract: ....... of unjust enrichment are applicable even in case where duty was under protest and the onus is on the assessee to prove that the burden of duty has not been passed on to the customers. In the present case, the assessee has failed to do so. Therefore, we find no merits in the appeal and the same is dismissed. (Pronounced and dictated in open court).
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