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2017 (5) TMI 1241 - AT - Central ExciseRefund claim - unjust enrichment - SSI exemption - amount paid by mistake in computation of rate of duty at 8% instead of 4% consequent upon exceeding of turnover of ₹ 1.5 crores - denial on the ground that the applicant had not discharged its obligation to establish that the burden of duty had not been passed on to their customers - Held that: - In trade transactions, it is normal practice to issue debit notes/credit notes whenever an adjustment has to be made in the amounts specified in invoices pertaining to a transaction. In the present dispute, the existence of debit/credit notes is not in dispute; it is only the acknowledgement of the validity of these notes which is - In the absence of other evidence, the validity of debit/credit notes is not liable to be challenged. It would, therefore, appear logical and rational for the acknowledgement of the said amount as evidence of having borne the incidence of duty. Consequently, the utilisation of credit cannot also be questioned. Appeal allowed - decided in favor of appellant.
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