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2016 (9) TMI 841 - AT - Central ExciseRefund claim - unjust enrichment - cement was cleared at 12% instead of 8% on 7th and 8th December, 2008 - Rate of duty on cement was reduced from 12% to 8% of RSP w.e.f 07-12-2008 - Held that:- when the Chartered Accountants certificate has certified that the cement was dispatched to depots and not to end customer and that the depots are neither registered under Central Excise Act nor have issued any Central Excise invoices, unless the department has evidence or proof to the contrary, it cannot be concluded without basis that incidence of duty has been passed on to the customers requiring the claimed amounts to be credited to CWF. This being so, the appellants were very much eligible for being refunded the amount of ₹ 10,23,618/- being excise duty inadvertently paid on 7th and 8th December 2008 at pre-revised rates of duty. - Decided in favour of appellant
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