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2011 (3) TMI 1220 - CESTAT, MUMBAIRefund denied - Held that:- As it is apparent that the claim has been essentially rejected on the applicability of principle of unjust enrichment consequent to failure on the part of the appellant to prove that they had not passed on the duty liability on the ultimate consumer - In view of settled law, unless the assessee is able to satisfy that he has not passed on the duty burden on the consumer, question of grant of refund does not arise - Decided against the assessee
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