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2022 (11) TMI 98 - AT - Central ExciseRefund of Excise duty paid mistakenly - refund rejected on the ground of principles of unjust enrichment - it is alleged that appellant have passed on the duty incidence to the buyer - HELD THAT:- Undisputedly, the appellant has mentioned the duty element in the invoices issued to the buyers. The presumption envisaged in section 12B of Central Excise Act, 1944 then applies and the burden rests upon the appellant to rebut this presumption. In para 12 of the impugned order, the Commissioner (Appeals) has discussed that though the appellants produced Cost Accountant and Chartered Accountant’s certificate, these are not certificates issued by their statutory auditors. Further, it is also not stated in the certificates that they have scrutinized financial statements of the appellant. Even after remand, the appellant has not been able to produce necessary documents to substantiate that they have not passed on the incidence of duty to the buyers of the goods. The rejection of refund claim is legal and proper - Appeal dismissed.
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