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2015 (8) TMI 1173

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..... of the credit notes issued to the buyers after clearance of the goods thereby post transaction credit notes - Held that:- excise duty paid by the Industry or assessee and it has been passed on to the consumers or the purchasers of the goods, then the assessee is not entitled to claim any refund of the amount from the Central Excise Department, as such a claim would amount to unjust enrichment. Thi .....

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..... he respondent. 2. This appeal was admitted on the following substantial question of law. Whether or not, the refund of Central Excise duty is admissible under Section 11B of the Central Excise Act, 1944, if the same is invoiced and collected and thereby passed on to the purchasers and sought to be claimed on the basis of the credit notes issued to the buyers after clearance of the goods th .....

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..... Excise Department, as such a claim would amount to unjust enrichment. This decision has been followed by the Apex Court in the case of SAHAKARI KHAND UDYOG MANDAL LTD. VS. COMMISSIONER OF CENTRAL EXCISE CUSTOMS reported in (2005) 3 SCC 738. In this view of the matter, we are of the considered opinion that the view taken by CESTAT in directing refund of the amount to the assessee is illegal and d .....

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