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2016 (2) TMI 588 - AT - Central ExciseRefund claim - Commissioner (A) has allowed the refund claim holding that respondent has passed the bar of unjust enrichment - Held that:- On passing of duty of incidence is to be seen in a way that whether the buyer has claimed the credit of duty paid by the respondent or not. Admittedly the buyer of the respondent are not registered with Central Excise Department, therefore, claiming the credit of duty paid by the respondent does not arise. In these circumstances, the credit note issued by the respondent to their buyers is a sufficient document to hold that respondent has passed the bar of unjust enrichment. As discussed above, the fact is on record that buyer of the respondent are not registered dealer and have not taken Cenvat credit of the duty paid by the respondent. In that case, credit note issued by the respondent is sufficient proof of passing the bar of unjust enrichment. In these circumstances, hold that respondent is entitled for refund claim of excess duty paid by them at the time of provisional clearance of the goods. - Decided in favour of assessee
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