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2015 (11) TMI 698 - AT - Central ExciseDenial of refund claim - Finalization of provisional assessment - unjust enrichment - Refund being excess duty paid in respect of discount passed through invoices or by way of credit notes - Held that:- Appellants requested for finalization of provisional assessment and for valuation on various discounts on stock transfer of goods from their factory/dealers. The adjudicating authority while finalizing the provisional assessment for each year ranging from 2006 to March 2009 partly sanctioned refund being excess duty paid at factory on account of discount passed through depot/branch invoices and also rejected the amount as it failed the test of unjust enrichment clause. The LAA also held that said refund claims were hit by bar of unjust enrichment and relied the Tribunal's decision of this Bench in their own case wherein appellant's appeals were rejected and relying on another Final Order No.905/09 dt. 30.7.2009 wherein Revenue's appeal was allowed. In the present case, the appellants are not able to prove with any evidence. Therefore, the claims are hit by bar of unjust enrichment. By following this Tribunal orders in their own case referred above, I hold that the rejection of refund is valid and the LAA has rightly upheld the order - Decided against assessee.
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