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2017 (3) TMI 643 - AT - Central ExciseRefund claim - unjust enrichment - the price charged by the appellant did not include the element of duty - Held that: - It is thus the case of the appellant that though they have mentioned the duty element, the same has not been received from the dealer. To support the contention the appellant has produced the Chartered Accountant certificate who has certified that the duty Incidence has not been passed on to the buyers. - The presumption envisaged in Rule 12B is a rebuttable one. - reliance was placed in the case of Amadalavalasa Cooperative Sugars Ltd. v. CCE, Visakhapatnam [2007 (1) TMI 432 - CESTAT, BANGALORE], Union of India Vs Mulder India (P) Ltd [2006 (8) TMI 210 - HIGH COURT OF KARNATAKA] and others - appeal allowed - decided in favor of appellant.
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