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2012 (9) TMI 311 - AT - CustomsRefund - burden of proof – Held that:- Where a person claims refund of fine or penalty, there can be no presumption that he has passed on this incidence to any other person - If the department seeks to deny cash refund to such a person on the ground of unjust enrichment, the burden is on them to show that the incidence of fine/penalty has been passed on by the claimant to any other person - refund is not hit by the bar of unjust enrichment – In favor of assessee
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