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2011 (8) TMI 989 - AT - Central ExciseDenial of refund claim - Unjust enrichment - Held that:- there was no such exchange of debit notes and credit notes. Of course, credit notes or cheques were issued by the assessee to their dealers. But the dealers did not reciprocate with debit notes. In this scenario, it cannot be held that the incidence of duty was actually passed on to the dealers. The burden was on the assessee under Section 12B of the Central Excise Act to establish that the burden of duty claimed as refund had been passed on to the buyers (dealers). There is nothing on record to indicate that this burden was discharged beyond the pale of doubt. Clearly, therefore, the bar of unjust enrichment would operate against the assessee - mere issuance of credit notes by a refund claimant (assessee) subsequent to clearance of goods would not obliterate the bar of unjust enrichment - Following decision of S. Kumar’s Ltd. v. CCE, Indore [2003 (2) TMI 85 - CEGAT, NEW DELHI] - Decided in favour of Revenue.
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