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2019 (3) TMI 783 - AT - Central ExciseRefund claim - duty paid under protest - unjust enrichment - Held that:- The test of unjust enrichment, in its limited applicability, is confined to the consideration as to who had borne to the incidence of tax? If it is borne by the appellant and not passed on to any other person- say customer, appellant cannot be regarded as being enriched with refund of such tax component borne by other person - In the instant case, appellant had not only made declaration in writing in advance way back in 2006, that it would not pass the incidence of tax to the customers but also had produced invoice copies as well as Chartered Accountant certificate to establish that MRP of the product remained unchanged and the incidence of tax has been shown as receivable in the Balance Sheet. Without taking into account the evidenciary value of the additional evidence like Chartered Accountant certificate, invoice copies, appellant’s own declaration made before- hand, he just gave his opinion that those documents were not sufficient proof. The observation appears to be arbitrary as nothing is forthcoming from his order as to why he disbelieved those documentary evidence or rejected those as insufficient. In a judicial proceeding, order has to be a reasoned one based on judicial analysis where whim and caprice have got no role to play. Refund allowed - appeal allowed - decided in favor of appellant.
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