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2015 (2) TMI 387 - CESTAT CHENNAIRefund of excess duty paid on account of change of duty rate for one day - respondents raised invoices indicting higher rate of duty and collected the same from their customers - unjust enrichment - Held that:- If the contention of the assessee is accepted, it would be lead to a situation that after years also they would claim that they are taking over the burden of duty initially passed on to their customers by issuing of credit notes. If the credit notes issued after four months can be accepted, there is no bar to accept the credit notes issued after a few years also. Therefore, this reasoning that once credit note is issued the manufacturer should be deemed to have absorbed the duty burden is to be rejected. - Decided against assessee.
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