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2018 (2) TMI 888 - AT - Central ExciseCENVAT credit - molasses - rule 6(3) of CENVAT Credit Rules 2004 - Held that: - the appellant had failed to discharge its obligation to establish that the amounts debited in the CENVAT credit account had not been passed on to the buyer. On the bar of unjust enrichment operating against that claim. The appellant had submitted evidence in the form of certificate of Chartered Accountant for not having passed on the burden of payment discharged under rule 6 of CENVAT Credit Rules 2004. Moreover, this was not a duty that could have been availed as credit by the buyer of waste product. The transfer of refund to the Fund is, therefore, without authority of law and is set aside.
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