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2015 (2) TMI 1085 - AT - Central ExciseRefund - Duty was paid under Compounded levy scheme - whether the appellant has passed on the burden of excise duty to their customers - unjust enrichment - Held that:- It is an admitted fact that appellant was not indicating the excise duty separately in the invoice and the invoice were indicating the cum duty price. The appellant has not been able to produce any accounting document such as balance sheet etc. to prove that the said amount has been paid by them separately and is being considered as receivables even now. In the absence of any evidence the claim of the appellant that they have not passed on the burden of duty to the consumer is a bald statement and cannot be accepted. - Decided against Assessee.
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