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2014 (4) TMI 227 - AT - Central ExciseDenial of refund claim - Unjust enrichment - Whether the Respondent Assessee is entitled to refund claim of the excess duty paid on the discounts which were given to M/s. L & T, but which were not reflected in the invoice in favour of M/s.L & T as the same was not updated in their statement for the period from 1/4/2008 to 26/05/2008 and duty was discharged on such discount amount - Held that:- Commissioner (A) has considered all records which were produced before him to justify as to non -passing of the incident of duty by assessee to their purchaser. I have also perused these two certificates which very clearly establish that the appellant was not paid by M/s. L&T for the amount of refund claimed by them. I also find that in the identical situation, the case law cited by ld. Counsel would apply especially and specifically in the cases cited by ld. Counsel in two judgments i.e. Andhra Pradesh Paper Mills Ltd. (2009 (2) TMI 675 - CESTAT, BANGALORE) will cover the issue in favour of the assessee. Accordingly, I am of the considered view that the order of the First Appellate Authority is correct and legal and does not suffer from any infirmity - Decided against Revenue.
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