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2016 (11) TMI 50 - AT - Central ExciseRefund - Unjust enrichment - Held that: - the show cause notice was issued to the respective Appellants directing them to produce evidences to show that the incidence of duty has not been passed on to the customers or any other person as required under Sec.11B(2)(e) of CEA,1944 - In nut shell, both the authorities had not addressed the issue after examining the evidences/documents produced by the appellants alongwith their refund claim, so as to establish the fact that the incidence of duty has not been passed to the customers - Appeals are allowed by way of remand.
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