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2008 (1) TMI 694 - AT - Central ExciseRefund - Unjust enrichment - Held that: - other than relying upon the Chartered Accountant’s certificate that the assessee have not charged AED under the Additional Duties of Excise (Textiles & Textiles) Act, 1978 to their customers, there is nothing on record to rebut the presumption in law that the burden of duty must have been passed on to the customers - Since the burden of proving that the incidence of duty has not been passed on to their customers, has not been discharged by them, I see no reason to interfere with the impugned order of rejection of refund claim - appeal dismissed - decided against Revenue.
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