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2009 (4) TMI 147 - AT - Central ExciseRefund – bar of unjust enrichment - The claim was accompanied by a few documents including a copy of credit note dated 29-8-2006 – held that - On 30-7-2006, the buyer sent a letter to the assessee, declining to accept the burden of duty on the above goods. This was done well within the period of credit covered by the purchase order and invoices. On 29-8-2006, the assessee issued a credit note to the buyer, crediting the aforesaid amount of duty to the latter’s account. In terms of the Hon’ble High Court’s ruling, on these facts, the burden shifted to the Revenue but the same was not even attempted to be discharged. The assessee succeeded in rebuffing the burden of proof cast on them under Section 12B of the Central Excise Act and consequently, the bar of unjust enrichment was obviated – refund allowed
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