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2015 (6) TMI 466 - AT - Central ExciseDenial of refund claim - Unjust enrichment - Held that:- When the goods were manufactured and cleared, the duty rates indicated in the invoices were 25% and the said amount was collected from the ultimate consumer. Under the circumstances, it cannot be said that the incidence of duty has not been passed on to the ultimate consumer and was borne by the appellant. - No merit in appeal - Decided against the assessee.
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