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2017 (4) TMI 851 - HC - Central ExciseRefund claim - unjust enrichment - refund claim forming part of finished goods - Held that: - the Tribunal took into account the relevant factors such as the certificates issued by the independent Chartered Accountants. The Tribunal satisfied itself that the Chartered Accountants had verified the books and on such verification certified that the refund claimed did not form part of the finished goods. The Tribunal conclusion that the appellant had, therefore, not passed on the duty incidence to the dealers/customers cannot be said to be perverse - the dealers were not registered with the department and therefore, could not issue excisable invoices passing on the duty in turn to their customers - appeal dismissed - decided against Revenue.
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