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2010 (3) TMI 696 - AT - Central ExciseRefund claim - principles of unjust enrichment - Chartered Accountant Certificate to the effect that burden of duty has not been passed – Held that: - Certificate given by the Chartered Accountant which is only to the effect that as per the information given by the Appellant the standard practice followed by the company is that no tax and duties paid directly by the company are to be taken in the cost sheet - no evidence on record even now that duty paid, which is subject matter of this refund, are not added to the cost of their final product - The Appeal is dismissed.
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