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2013 (3) TMI 298 - AT - Central ExciseRefund - Provisional assessment - Unjust enrichment - Consumer welfare Fund - Transactions between the manufacturer and the first stage dealer - Held that: - subsequent act of issuing credit notes cannot amount to not passing on the burden of duty to their customers, party has clearly mentioned the excise duty in the invoices raised under Section 12 of the Central Excise Act and passed on the burden to their customers. The indication of duty amounts in the said invoices prepared in terms of Section 12 of the Central Excise Act is clearly evidence for passing on the credit as held in the case of Dev Bhoomi Spinning & Weaving Mills (supra). So we can say that this reasoning that once credit note is issued, the manufacturer should be deemed to have absorbed the duty burden is to be rejected. The appeal is, therefore rejected.
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