Refund Claim Denied Due to Unjust Enrichment; Failure to Prove u/s 12B Leads to Appeal Dismissal.

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....Refund claim - unjust enrichment - abatement percentage permitted on their product - they could not clear the goods from factory by claiming higher abatement due to oversight - goods were cleared by them to their depot and not to the ultimate consumer - The onus which is upon the party as per presumption of Section 12B is therefore not discharged - Appeal dismissed - AT....