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2018 (12) TMI 2 - AT - Central ExciseRefund claim of duty paid - duty were paid on the products which were exempted under N/N. 6/2002 dated 01.03.2002 - rejection of refund on the ground that exemption is not available to the respondent because they had not claimed it before clearing the goods from the factory gate - denial of refund also on the ground of unjust enrichment - Held that:- There is nothing in the notification which requires assessee to claim the benefit of this notification prior to the removal of goods from the factory and therefore, first appellate authority correctly sanctioned refund on merits. Unjust enrichment - Held that:- The established legal principle is that the burden of proof that the duty incidence has not been passed on to the customer rests upon the claimant. The respondent herein has adequately discharged this duty and the documents submitted by them have been examined in detail by the first appellate authority while allowing their appeal - What is being claimed is just the duty paid by them on their final product which has not been passed on to their customers. Therefore, the question of indirectly passing on the incidence of duty to the customers does not arise. Refund is to be allowed - appeal dismissed - decided against Revenue.
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