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2018 (10) TMI 24 - HC - Central ExciseRefund claim - unjust enrichment - Tribunal not considered the Appellants submissions with regard to the CA certificate in support of its claim - principles of Natural Justice. Held that:- The impugned order does not deal with the Appellant's contention that the burden stands discharged by virtue of the Chartered Accountant's certificate. The impugned order of the Tribunal merely relied upon decisions of its coordinate benches to conclude that the Appellant has not discharged its burden of establishing that duty has not been passed on by the Appellant's to its customers. In none of the cases relied upon by the impugned order of the Tribunal was the claim to establish absence of unjust enrichment supported by a Chartered Accountant's certificate as in this case. The substantial question of law as formulated is answered in the negative i.e. in favour of the Appellant and against the Respondent–Revenue - appeal allowed.
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