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2011 (1) TMI 1012 - AT - Central ExciseRefund - unjust enrichment - duty paid subsequent to the clearance of the goods - Held that:- In the absence of Section 28D presumption, it was the burden of the department to establishment that incidence of duty had been passed on to the buyer. From the records as find that the department has not discharged this burden. So far as the decision of Sahakari Khand Udyog Mandal Ltd. (2005 (3) TMI 116 - SUPREME COURT OF INDIA) Commissioner (Appeals) has given categorical finding that the department had not found or arrived at any conclusion regarding passing on of the incidence of duty in order to discharge this burden on it. The appellant could not produce anything new or contrary to the above. Therefore no infirmity with the concurrent finding of the lower authorities.
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