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2019 (9) TMI 642 - AT - Central ExciseRejection of refund claim - unjust enrichment - duty discharged @ 16% instead of 9.6% due to oversight for the period from July 2002 to December 2002 - N/N. 9/2002-CE dated 1.3.2002 - rebuttal of presumption - section 12B of CEA - HELD THAT:- Undisputedly, the appellant had shown the duty amount in the invoice issued to the customers. Thereafter, on realizing the mistake of excess payment of duty, they have issued credit notes to the customers so as to adjust the excess payment made by them. This adjustment is rebutted in the balance sheet in the form of receivables. Thus, it is very much clear from the accounts as well as the documents that the appellant has rebutted the presumption envisaged under section 12B of Central Excise Act. The rejection of the refund claim on the ground that it is hit by unjust enrichment therefore cannot sustain - Refund allowed - appeal allowed - decided in favor of appellant.
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