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2018 (3) TMI 637 - CESTAT NEW DELHIRefund claim of duty paid wrongly towards reversal of cenvat credit - clearance of capital goods - Held that: - the appellant’s case is that they were not required to pay the duty at the time of clearance of old and used non-cenvatable capital goods. Admittedly, the appellants have not placed any evidence on record to show that such capital goods were purchased by them before 1991 and no cenvat credit has been availed by them. It is well established principal of law that onus to establish that capital goods were purchased after introduction of cenvat credit, is on the assessee, who is claiming the benefit. The only evidence is the affidavit which has also been proved to be wrong by the lower authorities, inasmuch as admittedly one of the capital goods stand purchased in 2003, thus negating the appellants stand. In the absence of any evidence to show that capital goods sold by the assessee were purchased prior to introduction of CENVAT credit on capital goods, I find no merits in their stand. Unjust enrichment - Held that: - Admittedly, the appellant in the present case has recovered the duty element from the purchaser of goods and as such, refund of same would be hit by the provisions of unjust enrichment. Appeal dismissed - decided against appellant.
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