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TMI Blog2009 (2) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant. Shri Kishori Lal, SDR, for the Respondent. [Order]. - These appeals have been filed by M/s. Voltas Ltd., Thane against the Orders-in-Appeal both dated 28-11-2007 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone II. The Commissioner (Appeals), vide the impugned orders, has upheld the Orders-in-Original dated 27-12-2006 and 19-1-2007 passed by the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16-8-2006 of M/s. BHEL Ltd. M/s. BHEL Ltd. have also certified vide their letter dated 18-1-2007 that they have not availed any Cenvat Credit of the duty paid on the goods supplied by the appellants under the cover of the four invoices in question. The appellants have contended that M/s. BHEL Ltd. are a Public Sector Undertaking and the certificates issued by them should be accepted as there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r authorities on the ground of unjust enrichment. I uphold the orders of the lower authorities and reject the appeal filed by the appellants. 5. Appeal No. E/178/08 - Amount involved Rs. 1,41,352/-. In this case also, the admissibility of the refund claim on merits is not under dispute. The appellants have produced the undated certificate from M/s. OCAP Chassis Parts Pvt. Ltd., the buyer ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her the invoice dated 28-12-2005 was withdrawn or modified by other document like credit note. In this case also, I am of the view that the appellants have not produced the clinching evidence to rebut the presumption that the incidence of duty has been passed on to the buyer. Hence, the unjust enrichment clause is attracted and the appellants are not entitled to the refund claim. I uphold the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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