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2020 (3) TMI 830 - AT - Central ExciseRefund of Excise Duty - amount paid under protest under Compounded Levy Scheme - unjust enrichment - HELD THAT:- In view of the categorical declaration in the invoices that the assessee have collected duty on the basis of the transaction value, which is further supported by the accounting treatment in the books of account, it is held that there can be no presumption that the assessee has passed on the duty paid under Compounded Levy Scheme, to the buyers of their goods. Thus, the respondent has discharged presumption under Section 12B of the Act, that burden of duty has not been passed to the buyers of the goods, which is deposited under Compounded Levy Scheme - appeal dismissed - decided against Revenue.
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