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2016 (2) TMI 765 - AT - Central ExciseRefund claim of excess central excise duty as a consequence of finalization of provisional assessment on account of discounts provided to various dealers/ customers on the provisional value - doctrine of unjust enrichment - Held that:- Facts have also been endorsed by the independent practicing Chartered Accountants, who on verification of the books of accounts of the appellant, vide certificates dated 20.12.2012, 28.02.2013, 23.07.2013 and 02.12.2014 have certified that the refund claimed amount do not form part of the finished goods, and thus, the appellant had not passed on the duty incidence to the dealers/customers or any other person. Furthermore, also find that the customers of the appellant have also issued the certificates, certifying that they have not availed any Cenvat credit of Central Excise duty charged by the appellant in their invoices and that final payment on account of goods have been made to the appellant after adjusting the amount mentioned in the credit notes raised by them. Though, the above referred documents were produced by the appellant before the lower authorities, but the same have not been considered in their proper prospective for adjudication of the refund claim. In view of above, it is of the firm opinion that the above modus operandi adopted by the appellant clearly demonstrate that they have neither recovered any amount in respect of discount from their buyers/dealers, nor have recovered any amount representing duty of Central Excise on such incentive amount. Hence, the refund claim of the appellant is not hit by the doctrine of unjust enrichment. - Decided in favour of assessee
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