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2014 (12) TMI 448 - AT - Central ExciseDenial of refund claim - SSI Exemption - Unjust enrichment - Held that:- Verification of the invoices issued by the appellants will show that they were collecting excise duty separately in the invoices during the period for which refund has been sanctioned. He also relies upon the decision of this Tribunal in the case of Philips Electronics India Ltd Vs Commissioner of Central Excise Pune [2010 (4) TMI 449 - CESTAT, MUMBAI] to submit that just because the list price remains the same, it cannot be said that incidence of duty has not been passed on. It was held that bar of unjust enrichment cannot be got over on the sole ground of uniformity of price and it has to be inferred that assessee was only altering their profit margin. We find this decision to be applicable to the facts of this case. Even where the invoices did not show service tax separately in the case of Multi Mantech International Pvt. Ltd. Vs CST Ahmedabad [2008 (7) TMI 103 - CESTAT AHMEDABAD], this Tribunal taken a view that even where the assessee did not show service tax separately in the invoices, it does not mean that tax was not collected from the buyers. In this case also, other than C.A’s certificate, there is no other evidence forthcoming to show that there was no unjust enrichment - Decided in favour of Revenue.
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