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2012 (3) TMI 248 - HC - Central ExciseDenial of refund of duty paid under protest on ground of unjust enrichment – assessee engaged in producing compounded asafoetida - not amounting to manufacturing process - revenue contended that assessee had raised the sale price and thus burden of duty has passed on to the customers - Held that:- Commercial invoices clearly indicate that the customers were made known that the central excise duty is borne by the assessee and the same is not passed on to the customers. Also, assessee claimed that upward revision in sale price is on account of increase in the price of the raw materials.See Commissioner of Customs, New Delhi V/s. Organan (India) Ltd (2008 - TMI - 31607 - SUPREME COURT). Therefore, on basis of verification of evidences, order of Tribunal granting refund is upheld – Decided in favor of assessee.
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