2011 (10) TMI 414

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..... S. Kang, Mr. Sahab Singh, JJ. Appearance: Shri Y.K. Agarwal, Additional Commissioner (A.R.), for appellant Per : S.S. Kang Heard the learned Additional Commissioner (A.R.). None appeared on behalf of the respondents in spite of notice. On the last date of hearing also the respondents were not represented. 2. The Registry is directed to list the stay application which was file .....

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..... ourt in the case of Commissioner of Central Excise, Mumbai-II Vs. Allied Photographics India Ltd. reported in 2004 (166) E.L.T. 3 (S.C.). 5. We find that the refund claim are subject to the principle of unjust enrichment and as per the provisions of Central Excise Act, onus is assessee to show that burden of duty has not been passed on. The Commissioner (Appeals) in the impugned order held as un .....

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