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Futura Fibres Ltd. Versus Commissioner of Central Excise, Chennai-I

2015 (10) TMI 1224 - CESTAT CHENNAI

Denial of refund claim - duty paid on the intermediate product cleared to their buyers - Unjust enrichment - Held that:- LAA in the impugned order dealt the issue in detail and also relied on the apex court's judgment in the case of Sahakari Khand Ud .....

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y incidence is not passed on to the customers. I find that the burden of proof is on the appellant to establish unjust enrichment particularly when the amount is shown in the books of accounts as 'written off'. Since the issue of unjust enrichment st .....

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cided in favour of assessee. - Appeal No. E/228/2010 - Final Order No.40669/2015 - Dated:- 19-6-2015 - Shri R. Periasami, Technical Member, J. For the Petitioner : None For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER The appellant filed ap .....

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no instructions from the client and final notice was issued and posted the matter today. But none appeared nor any letter filed from the counsel or appellant. Accordingly, the appeal is taken up on merits based on the documents available on record. 2 .....

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med the duty and the appellant paid the differential duty of ₹ 15,38,334/- under protest. The matter was taken up by assessee before Hon'ble Supreme Court and Consequent to Supreme Court's order dt.21.8.2001, they filed the refund claim .....

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d the order. 3. Ld. A.R for the Revenue submits that both the adjudicating authority and the appellate authority have clearly dealt the issue at para 12 of the OIO and in OIA it is established that appellant had passed on the duty incidence to their .....

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