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2017 (2) TMI 197 - HC - Central ExciseUnjust enrichment - refund claim - denial on the ground that the appellant could not show that he has not transferred the burden upon Consumers or third parties - Held that: - reliance was placed in the case of UOI Vs. A.K. Spintex [2008 (11) TMI 89 - RAJASTHAN HIGH COURT ], where it was held that the presumption under Section 12-B is a rebuttable presumption and once the assessee produces evidence in support of his claim of having not passed on the incidence of duty whose refund is claimed to the customers, the burden of proof would shift to the Department to prove that the claim of the assessee is false - rejection of refund claim on the ground of doctrine of unjust enrichment is not legal and proper. Appeal dismissed - decided against appellant.
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