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2008 (9) TMI 805 - AT - Central ExciseRefund of duty paid under protest - Unjust enrichment - Held that: - this amount has been paid by the appellant subsequent to clearances made by them. The decision in the case of Commissioner of Central Excise v. Modi Oil & General Mills [2007 (1) TMI 31 - HIGH COURT , PUNJAB & HARYANA] squarely covers the issue, where it was held that The Commissioner (Appeals) as well as CEGAT in their respective orders dated 24-10-2001 and 16-4-2002 have recorded a categoric finding of fact that the incidence of duty could not be transferred to the buyer after the date of clearance as the duty had been paid on a subsequent date. This has been held to be sufficient to replace the presumption raised under Section 12B of the Act. Appeal allowed - decided in favor of appellant.
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