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2017 (7) TMI 242 - BOMBAY HIGH COURTUnjust enrichment - Whether the order of Tribunal can be sustained in as much as it has not met with the contentions of the Appellant, no material facts are discussed and has not considered the aspect of presumption as envisaged under Section 12B of the Central Excise Act? - Held that: - The reasons are short to hold that the burden has been discharged by the Assessee. The rates in the commercial invoice and the excise invoice have not been discussed. The difference in the said rates has not been considered in the judgment. Such a decision can not been sustained - matter remanded back to tribunal.
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