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2015 (10) TMI 1340 - AT - Central ExciseDenial of refund claim - Unjust enrichment - Held that:- Tribunal came to the conclusion that in such a case by issuing mere debit note does not pass the bar of unjust enrichment. The decision of the Rajasthan Processors (India) Pvt. Ltd. (1994 (1) TMI 275 - SUPREME COURT) have no relevance to the facts of this case, as in that case there was no reduction of duty in the finance bill and on the basis of that the supplier of goods filed refund claim and issued credit note to the buyers. But, fact was not ascertainable whether buyers have reversed the cenvat credit to duty paid by them or not. I have gone through the decision of Ispat Industries Ltd. (2014 (12) TMI 271 - CESTAT MUMBAI) wherein it has been ascertainable that excess duty has been reversed in the cenvat credit account by the buyer and same is the case here. Therefore, when the fact is ascertained, duty credit has not been availed by the buyer of the goods, in that situation the appellant has discharged their burden of unjust enrichment and same in this case, therefore, I hold that the appellant is entitled for refund claim with these terms impugned order is set aside - Decided in favour of assessee.
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