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2011 (6) TMI 610 - CESTAT, NEW DELHICaptive consumption - provisional assessment - refund claims for the amounts excess paid - Held that:- In the case of captive consumption and transfer of material for job work, the practice adopted by the appellant in not including the duty amount in the cost sheet cannot be the deciding factor to determine whether the appellant has passed on the burden to the customers. deemed credit taken by independent processors related to duty paid on yarn also and therefore, the excess duty paid is deemed to have been passed on to the job worker cannot be faulted in the absence of evidence to the contrary produced by the appellants. during the relevant period, the refund arising out of finalisation of provisional assessment is also subject to provisions of unjust enrichment and that the burden to prove that they have not passed on the duty incidence is on the claimant. appeals rejected
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