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2017 (5) TMI 181 - AT - Central ExciseRefund claim - excess duty paid under the provision of Chewing Tobacco & Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 - denial on the ground of unjust enrichment - Held that: - when the Appellant has produced their ledger account and they are showing excess duty payment as debts or money receivable from Revenue and this fact has further been supported by the Certificate of the Chartered Accountant, then It seems that there is no question of any further proof required to be submitted by the Appellant - The department fails to prove that said excess duty paid of ₹ 24 lacs was recovered by the assessee from the customers. Thus, the said excess burden of duty was not passed on to the customers by the Appellant - refund allowed - decided in favor of assessee.
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