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2008 (9) TMI 359 - CESTAT, AHMEDABADRejection of refund - It is admitted that the actual amount of duty paid on the invoice was shown and credit was taken by the job worker on that basis. - Once invoice shows the amount of duty paid and the job worker/ buyer takes credit, it is conclusive documentary evidence to show that duty element has been passed on to the buyer. If the buyer does not reimburse the duty or the seller is not able to recover it for whatever reason, the remedy is not available under Central Excise Law. – Hence refund claim is barred by application of doctrine of unjust enrichment - Further; it is held that once buyer takes credit of duty paid, amount of credit taken has to be held as the duty passed has to look for alternate remedy.
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