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2013 (9) TMI 701 - AT - CustomsRefund of duty – assessee filed the application for refund of excess duty paid on import of refractory bricks - Held that:- Principles of unjust enrichment would apply in the case of refractory bricks which were consumables and which are captively consumed and inasmuch as the appellant had not led any sufficient and satisfactory evidence to prove that the burden of duty incidence has not been passed on, they are not eligible for the refund - Court followed the judgement of SRF Ltd., Vs. CC, Chennai (2005 (5) TMI 91 - CESTAT, NEW DELHI) Chartered Accountant’s certificate cannot be a conclusive proof of the fact that duty incidence had not been passed on even though it could be one of the evidences with respect to such a claim – appeal decided against assessee.
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