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2023 (12) TMI 564 - AT - Central ExciseRefund of the excess duty paid - principles of unjust enrichment - issuance of credit note by the appellant at a later date to the customer - post-clearance activity or not - section 11B of CEA - HELD THAT:- The question arises whether the incidence of duty which has been passed on to customers can be neutralized by the assessee issuing a credit note so as not to attract the bar of unjust enrichment - the issue has been examined and decided by a Coordinate Bench of this Tribunal in its decision pertaining to COMMISSIONER OF CENTRAL EXCISE, RAIPUR VERSUS IBP LTD. [2013 (10) TMI 263 - CESTAT NEW DELHI]. In the instant case goods were cleared to M/s. Kalpataru Power Transmission Ltd. without payment of duty availing the benefit under Notification No. 108/95-CE dated 28.8.1995. They had paid excise duty to the tune of Rs.6,08,053/- during November 2010 on five consignments made in respect of the additional quantities, due to delayed receipt of amendment certificate. Having subsequently received the certificate which entitles them to duty exemption they have raised a credit note on their customers and sought a refund. In the circumstances it becomes the duty of the Department to facilitate such an assessee caught in difficult circumstances and not to put him to financial hardship especially when he has shown proof of having neutralized the passing of the tax burden. Trade facilitation makes true meaning in sensitive handling of such instances. Only if the Department had evidence to show that in spite of the credit note issued to their customer, the appellant in some other way had unjustly enriched himself in this matter, should the refund have been denied. Otherwise, the provisions of Section 11B (2) (d) of the Central Excise Act stand satisfied. The impugned order is hence set aside - Appeal allowed.
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