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2013 (6) TMI 392 - CESTAT AHMEDABADRefund of excess duty paid - unjust enrichment - Held that:- It is undisputed that the respondent is not liable to pay 4% SAD on the clearances of the goods to DTA on which VAT/CST is levied. On being pointed out, the respondent informed the purchasers who has reversed the cenvat credit and respondent herein has raised a credit note indicating the reversal of the amount to be received to their respondent purchasers. - It is also undisputed that M/s. Element Chemilink Pvt. Ltd. has not paid an amount of Rs.8,10,578/- to the respondent. - assessee has been able to pass the hurdle of contentions of the department regarding unjust enrichment. It is then, contended by the revenue, that mechanism of issuance of debit note and credit note, if countenanced, it will open flood gates for pilferage of revenue. Firstly, we do not agree with the preposition, that it can open flood gates, in as much as, where false, fictitious or shame Debit note and credit note are issued for adjustment, the revenue can very well lead evidence, or can lead evidence in rebuttal. Simply because the revenue fails, and is not able to rebut evidence, it cannot be assumed, that it will open flood gates for pilferage of the revenue. - Refund to be allowed - Decided in favor of assessee.
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