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2016 (3) TMI 97 - AT - Central ExciseRefund claim - non collection of amount of duty from the buyer - whether once duty is shown in invoice, it is deemed to be passed on? - Held that:- There is no dispute about the fact that the appellant have not collected the amount of duty from their buyer, which they are seeking as refund in the facts and circumstances. Accordingly, I hold that the appellant have discharged the presumption of unjust enrichment as required for the purpose of getting refund. The appellant have produced a copy of their Ledger account as well as certificate of C.A. and the same have not been disputed by the Revenue. Thus, hold that the learned Commissioner (Appeals) is in error in rejecting the refund, holding that once duty is shown in invoice, it is deemed to be passed on, as the presumption is rebuttable. Thus, the appeal is allowed. The assessee, is held, entitled to refund. - Decided in favour of assessee
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