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2012 (12) TMI 223 - AT - Central ExciseRefund claim - goods cleared to 100% EOU - unjust enrichment – Held that:- Certificate given by the buyer of the respondent that no excise duty was paid by them to the respondent - as the respondent was entitled to clear the goods without payment of duty and it was only on account of delay in permission on the part of the department - Merely because the duty element stands reflected in the excise invoices, by itself, cannot be the basis to hold that such excise duty was recovered by them from their customer, who is 100% EOU and such, is not liable to pay excise duty - respondent cannot be called upon to establish by other evidence that the said duty has not been passed on to their buyer – refund allowed
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