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2014 (9) TMI 369 - HC - Central ExciseDenial of refund claim - Unjust enrichment - invoice showed composite price - Transfer of burden of duty to customer - Whether the Tribunal below committed substantial error of law in setting aside the order passed by the Commissioner of Appeals on the question of unjust enrichment by totally overlooking the fact that the assessee’s invoice showed composite price, and duty was not indicated separately and sale price before as well after reclassification remained the same - Held that:- finding of the adjudicating authority holding against the petitioner was not justified inasmuch as the same was arrived at by overlooking cogent evidence and material produced by the appellant in support of its contentions that it had not passed on the burden of duty to the buyers of the goods. The invoices evidencing the sale, which were on record, showed that the price charged did not include therein the Central Excise duty component. The assessee also produced certificate from the different buyers of its goods to the effect that the buyers had not recovered the duty for sale of appellant’s finished goods. In addition thereto, the certificate issued by the Chartered Accountant who had audited the accounts including the accounts for the period from 1-8-1982 to 31-12-1986, it was established that the Central Excise duty from the buyers of the finished goods were no collected, there was no passing over of the duty to the consumers and there was no unjust enrichment. - Decided in favour of assessee.
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