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2010 (10) TMI 933 - HC - Central ExciseRefund claim - unjust enrichment - Section 11-B of the Act - case of appellant is that mere fact that in gate passes/invoices, duty payable was mentioned which was never factually received, it could not be held that the assessee had passed on burden to the consumers and thus the finding of unjust enrichment was erroneous - Held that: - once the gate passes/invoices showed that that duty was part of the invoices issued, in such a situation presumption is that the duty has been passed on to the consumers and the said presumption is not rebutted merely by the fact that the assessee did not actually realize the amount - Once the duty is added in the invoices, the purchaser gets benefit of MODVAT credit. Learned counsel for the assessee has not been able to show any law that in such a case, the burden on the assessee will stand discharged - appeal dismissed - decided against assessee.
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