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2015 (9) TMI 39 - AT - Central ExciseDenial of consequential refund - claim is not supported by any quantification or valid evidence that incidence of duty has not been passed on to any other customer - Held that:- As regards the demand of proof of evidence on payment of ₹ 1,07,245/-, we find from extract of RG-23C Part II at page 24 which clearly shows that at Sl.No.1, there is an endorsement in the RG-23C Part II showing payment of ₹ 1,07,245/- towards SCN OC NO.403/97 dt.31.3.97. This debit was made towards the SCN which clearly confirms that appellant debited entire amount in RG-23C Part II as a proof of payment towards the SCN which is now sought as refund in view of Commissioner (Appeals) order. Therefore, appellant has produced sufficient evidence on payment of duty in RG-23C Part II. As regards unjust enrichment clause, we find that entire demand arose out of differential duty worked out in each invoice. The goods were already cleared during the period 3.4.96 to 31.3.97 whereas the SCN was issued subsequently. On perusal of the amount involved, they have made the payment by way of RG-23C Part-II and therefore question of unjust enrichment does not arise. - appellants are eligible for refund amount debited in RG.23C-Part-II as re-credit of cenvat credit - Impugned order is set aside - Decided in favour of assessee.
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