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2015 (11) TMI 449 - AT - Central ExciseDenial of refund claim - Unjust enrichment - Demand of differential duty - issuance of credit note/ debit note in section 11B - Held that:- Since the credit notes issued by the appellant to its buyer and in turn debit notes were also issued by the buyer to the appellant showing that the excess duty has been borne by the appellant as well as the benefit of duty amount has not been claimed by the buyer, the presumption of not passing on the duty incidence has been satisfied in the circumstances of the present case and as such the responsibility of proving that the incidence has not been passed on, has been duly satisfied by the appellant. Thus, in my view, the amount of refund, instead of crediting to the consumer welfare fund, be allowed to the appellant as refund. There is no prohibition/restriction in section 11B of the Act that credit note cannot be issued at a later date than the date of supply of the goods. In absence of any prohibition in the statute, denial of refund benefit to the appellant is contrary to the statutory mandates. - incidence of excess paid Central Excise duty has not been passed on by the appellant to its buyer, and thus, the doctrine of unjust enrichment is not applicable, for denying the benefit of refund. Therefore, the impugned order is set aside - Decided in favour of assessee.
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