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2011 (6) TMI 490 - CESTAT, MUMBAIRefund - Classification - The lower adjudicating authority rejected the refund claim on the ground that the appellant failed to prove that they have not passed on the incidence of the duty - High Court of Karnataka decision in the case of Union of India Vs. Pharmacia India (P) Ltd. (2010 -TMI - 77886 - KARNATAKA HIGH COURT ) wherein it was held that the machinery which was imported by the assessee was for installation at its factory premises to be used for purpose of manufacture as captive consumption and not for further sale of the same, in which event, there would have been no occasion to collect the duty from its customer such being the case, the Tribunal was right in holding that refund claim was not hit by the rule of unjust enrichment - Appeal is allowed
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