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2016 (12) TMI 710 - AT - Central ExciseUnjust enrichment - refund claimed on the tax paid on excess collection on the freight on demand - Held that: - the appellant could not establish the fact that the incidence of the duty for which refund was sought for has not been passed on to any other person. Therefore the Ld. Commissioner has held that the refund is not admissible in respect of the amount which was not borne by the appellant. Even today when the matter was argued by the Ld. Counsel, he could not produce any evidence as regard unjust enrichment, therefore the appellant is not entitled for the refund on the ground of unjust enrichment itself. - decided against appellant-assessee.
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