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2018 (7) TMI 771 - AT - Central ExciseRefund of excess duty paid - unjust enrichment - it was alleged that the appellant could not produce sufficient evidence to establish that the burden of excise duty claimed as refund, has not been passed on to others - Whether the appellant had passed on the burden to the customers of the amount claimed by them as refund? Held that:- From the labels/laminates produced by the appellant it indicates that the MRP is inclusive taxes. Even if the MRP remained same before and after the clearances of the excess duty paid, it is not clear whether the burden of duty is not included in the MRP or other wise - This issue has been considered by Division of this Tribunal involving similar circumstances in Sh. Baidyanath Ayurved Bhavan case [2008 (8) TMI 324 - CESTAT, MUMBAI], where the Tribunal has considered the fact that even though on the labels, it was clearly mentioned that the price does not include Central Excise duty, but observed that the appellant could not establish that the burden of duty had not been passed on to others. In the present case, on the contrary, the label/laminate produced by the appellant shows that the MRP is inclusive of all taxes. Thus, the appellant could not establish that the excess duty paid by them during the relevant period has not been recovered from the customers, by not including the same in the MRP of the goods. The copies of balance sheet produced, also do not show that the amount was considered as receiveables from the department - refund rightly rejected. Appeal dismissed - decided against appellant.
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