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2017 (4) TMI 491 - AT - Central ExciseRefund claim - unjust enrichment - the amount of duty encashed under bank guarantee stood refundable to the appellant - Section 11B - Held that: - the appellant at any stage did not submit any evidence to show that the amount for which they are seeking refund claim has not been passed on to any other person. Therefore the appellant have not discharged the burden of proof that the incidence of duty have not been passed on - amount of bank guarantee was encashed by the department towards recovery of the duty, once the bank guarantee amount has been encashed towards excise duty liability, amount has taken the characteristic of excise duty therefore encashed amount of bank guarantee which is nothing else than the excise duty is clearly governed by the provisions of unjust enrichment provided under Section 11B, therefore, unjust enrichment is clearly applicable - appeal dismissed - decided against appellant.
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