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2017 (1) TMI 85 - AT - Central ExciseRefund - unjust enrichment - Held that: - as per the judgment of Larger Bench of the Supreme Court in the case of Addison & Co Ltd. [2016 (8) TMI 1071 - SUPREME COURT] wherein it was held that if the credit note is issued in respect of duty already paid to the buyer, the incidence of such duty does not stand passed on to any other person. As regards the sales tax matter pending before the sales tax appellate authority we are of the view that the adjudicating authority can take an affidavit from the appellant to the effect that in case it is held that the sales tax is not payable then the amount of sales tax paid by the appellant shall become part of the transaction value and accordingly the appellant shall return the refund amount in accordance with law - Appeal allowed by way of remand.
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