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2015 (11) TMI 892 - AT - Central ExciseDenial of refund claim - Excess duty paid - Reduction in rate of duty - unjust enrichment - Held that:- Letter of M/s. Glaxo Smith Kline Consumer Healthcare Ltd., clearly states that duty re-imbursement to the appellants was to the tune of 8.24% only. The reconciliation statement also stands produced on record. Further there is a clear certificate given by the buyer that they have not availed the Cenvat credit of duty paid by the appellants. As per the appellants, their buyers are only a marketing company and as such there is no occasion for them to avail the Cenvat credit inasmuch as the biscuits, in fully manufactured condition are supplied to their buyers, who in turn market the same, in the same condition. Similar is the position in respect of Boost and sachets. If the Commissioner (Appeals) was having any doubt about the said letter, he was in a position to get the same verified from the jurisdictional Central Excise authorities of the appellants’ buyers. To reject the said letter given by a renowned company, without any basis is neither just nor fair. - Decided in favour of assessee.
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