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2020 (2) TMI 399 - AT - Central ExciseReversal of refund order - principles of unjust enrichment - incidence of duty not passed on - HELD THAT:- First, there is no rule prescribed that in adjudication proceedings, documentary evidence that to of a public nature, was not to be accepted without examining the source, on the basis of which such documents has been prepared. Second, if the said document is not to be accepted, then there is no point in throwing the blame on the appellant for its failure to produce the same before him which, admittedly was a departmental report and could not be possibly accessed by the appellant unless supplied to it by the Department - It is not invariably true that when any amount is shown as expenditure or any expenditure is required to be made, the same has to be absorbed in costing of final product unless there is a proof that pricing of the final product has been specifically increased on that score, since there are various mechanisms available before the manufacturer to absorb the cost, say, by way of reducing profit margins of its sale, overhead expenditures of the company etc. In the case on hand, it is acknowledged that there was no change in the price structure of the product immediately after payment of duty on protest - The appellant is entitled to get refund of ₹ 10,17,419/- alongwith interest as per Section 11BB of the Central Excise Act, 1944 to be calculated from three months after filing of the application of refund - appeal allowed - decided in favor of appellant.
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