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2008 (7) TMI 696 - AT - CustomsRefund claim - Unjust enrichment - Held that: - the amount has been shown as receivable in the balance sheet for the relevant year as Central Excise deposit and does not form part of expenses account. The Chartered Accountant certificate states that the amount has been shown as receivable and the revenue deposit has not been included in the valuation of consumption - the appellants have been able to establish that the incidence of duty has not been passed on - appeal allowed - decided in favor of appellant.
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