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2017 (3) TMI 1449 - AT - Central ExciseRefund claim - unjust enrichment - the prices were reduced retrospectively, therefore, the appellant's buyer issued debit notes to the appellant for non payment of duty on account of reduction of price - Held that: - the buyer has issued the certificate that they have not availed the cenvat credit of differential duty on account of subsequent reversal of price of the goods and they have not paid any differential duty to the appellant. To that effect the certificate has been issued by the buyer that differential duty has not been paid to the appellant. In the absence of any contrary views, the debit notes issued by the buyer is evidence to pass the bar of unjust of enrichment - reliance was placed in the case of Commissioner of Central Excise, Madras Versus M/s Addison & Co. Ltd. [2016 (8) TMI 1071 - SUPREME COURT] - the appellant is entitled for refund claim and as they have passed the bar of unjust enrichment - appeal allowed - decided in favor of appellant.
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