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2016 (1) TMI 733 - AT - Central ExciseRefund claim - whether the respondent has passed the bar of unjust enrichment as held by Commissioner (Appeals) ? - Held that:- The appellants paid duty under protest and burden of duty passed on to the buyers at the time of issuance of invoices. The buyers also took cenvat credit thereof and have not reversed the credit while issuing debit notes to the respondent.As these facts are not in dispute by mere issuing debit notes, the respondent is not able to discharge the burden of unjust enrichment. In this case, it is an admitted fact that the buyer has not debited cenvat credit along with the amount of duty in dispute as claimed by the respondent as a refund. In the circumstances, relying on the decision in the case of Oriental Textile Processing Co. (P) Ltd. (2012 (5) TMI 247 - CESTAT, NEW DELHI ), we hold that the ld. Commissioner (Appeals) is in error in holding that the respondent has passed unjust enrichment. Therefore, the impugned order is set aside - Decided in favour of revenue
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