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2019 (9) TMI 1544 - AT - Central ExciseRefund of Excise duty - applicability of principles of unjust enrichment - EPCG licence holders qualify as deemed export under Foreign Trade Policy - HELD THAT:- The findings of Court below is in gross violation of Section 12B of the Central Excise Act, which provides, “every person, who has paid duty of excise on any goods under this Act, shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyer of such goods.” - this presumption is not available to the Revenue, in the facts and circumstances of the present case, as admittedly, the goods were cleared during the periods 2007-2008 to 2010-2011. Whereas the duty, has been deposited at the inquiry stage in the financial year 2011-2012. Further, admittedly, in the invoices for clearances under EPCG licence, no duty has been charged and rather in the Duty column, it is clearly mentioned that the duty is not payable as the goods have been cleared under EPCG licence giving the licence number and its date. The appellant has led sufficient and cogent evidences in the form of Chartered Accountant’s certificate, copies of their balance sheet for the relevant period as well as supporting evidences from some of the buyers, from which it is evident that they have not passed on the duty to the buyers of the goods - the Court below has erred by observing that the appellant has not shown the refund receivable in their balance sheet on the Asset side. Appeal allowed - decided in favor of appellant.
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