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2014 (8) TMI 1031 - AT - Central ExciseRefund claim - rejection of refund claim on unjust enrichment - Held that:- We find that in the case of Sudhir Papers Ltd. v. Commissioner of C. Ex., Bangalore-1 (2011 (3) TMI 1443 - KARNATAKA HIGH COURT ) considered the very same issue and came to the conclusion that if credit notes are issued and benefit passed on to the customers, the assessee is entitled to refund of the same. Since the issue is covered by decision of the Hon’ble High Court of Karnataka and refund claim has arisen as a result of provisional assessment and in terms of Rule 7(3) of the Central Excise Rules, 2002, such refund is required to be paid by the Assistant Commissioner on his own, we consider that the impugned order has no merits. Accordingly, the impugned order is set aside and the appeal is allowed in favour of assessee
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