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2012 (5) TMI 247 - AT - Central ExciseRefund - unjust enrichment - entry by debit note / credit note – Held that:- merely because the buyers of the respondent had issued the debit notes and had made reference to debit notes in their ledger books that itself cannot be sufficient to say that the respondent had discharged their burden in that regard. The appellants, therefore, are justified in contending that consequent on the failure on the part of the respondent to establish the duty incident has not been passed over to the customers, the authorities below erred in dropping the proceedings. - Decided against the assessee.
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