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2017 (1) TMI 755 - CESTAT ALLAHABADRefund claim - unjust enrichment - N/N. 125/84-CE dated 26.05, 1984 - duty paid on cotton yarn on which exemption was available - Held that: - reliance placed in the case of Commissioner of Central Excise, Belgaum Vs. Jineshwar Malleable & Alloys [2011 (11) TMI 420 - KARNATAKA HIGH COURT], where it was held that if credit notes are raised and benefit is passed on to the customers, thus, not passing on burden on customers, the assessee is entitled to refund of the same. It is undisputed that the appellant initially recovered Central Excise duty and subsequently through credit notes refunded recovered duty to the accounts of buyers and therefore, established that duty incidence which was passed on to the buyers was withdrawn and recovered by the appellant - appellant is entitled for refund - appeal allowed - decided in favor of appellant.
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