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2009 (5) TMI 87 - CESTAT, MUMBAIExcess payment – This appeal filed by the department is against grant of refund - The invoice is primary evidence of amount having been recovered by the respondent from the buyer. The burden was high on them to prove to the contra, i.e., to show that the burden of duty was not passed on to the buyer - claim of the respondent that they retained the above amount with them without passing on the burden to the buyer, by making adjustments in their General Ledger Account, which adjustment is referred to as “rectification”, is not acceptable - the respondent was not entitled to get cash refund of the amount on account of the bar of unjust enrichment - It is settled law that the bar of unjust enrichment cannot be got over on the sole ground of the price of the goods remaining constant during the period around the date of sale of the goods
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