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2016 (6) TMI 406 - AT - Central ExciseRefund claim in respect of the levy of compounded duty disputed - Discharge the burden of unjust enrichment - Held that:- C.A. certificate does not help the appellants. Under the Compounded Levy Scheme, the invoices do not show the duty element. The duty is calculated on the basis of number of machines installed and the duty element is recovered by the assessee as part of the cost of production. There is no separate entry with respect to the duty amount in the invoices. The certificate of C.A. states that the above mentioned firm had made the payments as per the demand raised by the Government Department and subsequently no amount either before or after payment has been recovered from the Customers towards duty. The invoices issued by the appellant would obviously not shown any duty element and, therefore, question of showing the recovery of duty separately does not arise. In view of the above, the C.A. certificate has no evidential value. If the amount has been shown as expenditure in the Profit and Loss account, it amounts to passing of the incidence of duty to the customers. Unjust enrichment is a question of fact and the said order does not disclose as to what was the nature of document which was produced and why the burden cast on the assessee was discharged by them. Thus find that the appellant has not been able to discharge the burden of unjust enrichment raised by the Revenue
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