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2023 (7) TMI 946 - AT - Central ExcisePrinciples of unjust enrichment - incidence of duty has been passed on to the dealers or not - Refund of duty paid under protest - classification of water filters - HELD THAT:- The appellant has collected excise duty by issuing invoice to their dealers and thereafter has issued credit notes as mark of returning the excise duty. However, it has to be borne in mind that the dealers have already passed on the said duty element to the consumers while selling the water filters to the consumers. There is no evidence that the appellant has returned the excise duty to the ultimate consumers. The Hon’ble Supreme Court in the case of M/S. ADISON AND CO. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE [2017 (5) TMI 50 - SC ORDER] / [2016 (8) TMI 1071 - SUPREME COURT] had occasion to consider the very same point and held that by merely issuing credit notes subsequent to the clearance of goods, the assessee cannot be said to have passed the bar of unjust enrichment envisaged under Section 12B of the Central Excise Act, 1944. Thus, the order passed by the authorities below is legal and proper and does not require any interference - the impugned order is sustained - appeal dismissed.
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