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2016 (1) TMI 385 - AT - Central ExciseBenefit of Notification No.6/2003-CE dated 01/03/2003 - 100% EOU - DTA Clearances - Denial of refund claim - Unjust enrichment - Held that:- Respondent filed refund claim with the lower authorities for sanctioning the refund of the amount which was paid during the proceedings. The adjudicating authority rejected the refund claim on the ground that the documents which were furnished are not sufficient and they have not passed on the incidence of duty to any other person. On appeal, the first appellate authority reversed the order-in-original and held that the appellant has produced various documents before him and that he has not passed on the incidence of duty to their clients. Holding so he allowed the appeal filed by the respondent with direction to the lower authorities to refund the amount to the respondent. The Revenues case is that the appellant had not passed the hurdle of unjust enrichment and has not provided any documents as also that the CVD payable is as per tariff rate. We find that as regards the discharge of CVD, we held that CVD has been correctly discharged @ ₹ 30/- per Sq. Mtr. Hence, on this point, there cannot be any dispute. First appellate authority has categorically recorded that invoices raised by the respondent indicate only discharge of Central Excise duty as per Notification No.6/2003-CE and the amount deposited were subsequent to the clearances made by them. On perusal of the records, we find it so. We perused the invoices and also copies of the certificate issued by the various buyers to the respondent herein. We find that the certificates clearly indicate that the purchasers have not paid any excess amount to the appellant as Central Excise duty/CVD. - Impugned order is correct - Decided against Revenue.
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