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2010 (2) TMI 439 - AT - Central ExciseRefund- Unjust enrichment - the appellants were engaged in the manufacture of Processed Manmade Fabrics classifiable under Chapter 54 and 55 of the Schedule to the Central excise Tariff Act, 1985. Duty paid on 115% of cost of production for job work. Refund claimed after department clarification taking different basis for assessable value. Part goods cleared to sister concern/dealers. Onus discharged by appellant as burden of duty proved as not passed. Onus shifted to department but not discharged. Held that - burden to be presumed as not passed on to consumer when burden not passed to dealer. Unjust enrichment not applicable.
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