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2008 (3) TMI 207 - AT - Central ExciseRefund claim - certificate issued chartered accountant very clearly establishes that the appellant in this case has not passed on incidence to the buyer – certificate was given by CA. after proper verification so it is a reliable document - audited balance sheets show the amount as recoverable from the customs authorities, and in the absence of any contrary evidence, it has to be held that, the appellant has crossed the hurdle of doctrine of unjust enrichment – refund is admissible
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