TMI Blog2009 (8) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... he view that after issuance of the debit note by their customers and the corresponding credit note by seller, the price of the goods stood reduced to the extent of debit/credit note and in such circumstances the incidence of duty could not have been assumed to have been passed on to the buyer. In this case also, the credit not was issued to the buyer and the payment has also been realized by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to Chhattisgarh Electricity Board. There was an IEEMA price variation clause in the purchase order. On deduction of the price as per the said clause the appellant issued credit notes to the customers and filed a refund claim, which was rejected by the lower authorities holding that subsequent issue of credit notes are not relevant and the appellant having passed on the incidence of duty to its c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant was subjected to a price revision by the said Board subsequently. She further submits that the appellant issued credit note as per the terms of purchase order to their customers before clearance of the payment of the impugned goods. She brought my attention to the purchase order, duty paid invoices raised for this impugned goods and credit note, issue in terms of the purchase o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit note and in such circumstances the incidence of duty could not have been assumed to have been passed on to the buyer. Claim not hit by bar of unjust enrichment. 7. Heard. 8. On perusal of the record, I find that the duty incidence has not been passed by the appellant to its customers and in the case of UOI v. A.K. Spintex Ltd. (supra) and Hindalco Industries Ltd. (supra), the Court is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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