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2013 (11) TMI 485 - HC - Central ExciseRefund claim u/s 11-B of Central Excise Act,1944 – Duty paid by mistake – Burden to prove - Held that:- The material on record clearly show that CT-3 certificate had been obtained - thus there was no liability on the part of the assessee to pay excise duty - The burden of paying duty has to be borne by the assessee that there is no liability on him to pay the duty excise duty and the duty paid under mistake - Relying upon ADDISON & CO. Versus COMMISSIONER OF C. EX., MADRAS [2000 (11) TMI 146 - HIGH COURT OF JUDICATURE AT MADRAS] - If credit notes are raised and benefit is passed on to the customer, thus, not passing on the burden of excise duty, the assessee is entitled to refund of the same - Mafatlal Industries Ltd. v. Union of India [1996 (12) TMI 50 - SUPREME COURT OF INDIA ] - assessee is entitled to refund and conditions of Section 11B are satisfied – Decided against Revenue.
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