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2010 (11) TMI 78 - CESTAT, CHENNAIRefund - unjust enrichment - refund claim time-barred - appellants have not produced the necessary document to prove that the excess tax paid has not been passed on to their customers – assessee produced a certificate from the Chartered Accountant certifying that the excess tax has been borne by the appellants and that the same has not been passed on to any one else – assessee prays for a second chance to be given to the appellants to prove before the original authority that they have not passed on the extra tax burden to anyone else – Held that: - appellants need to be given a second chance – order set aside and the matter is remanded to the original authority for passing a fresh order - appeal is thus partly allowed by way of remand.
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