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Amd Metplast Pvt. Ltd. Versus C.C.E & S.T., Ghaziabad

2015 (10) TMI 1340 - CESTAT NEW DELHI

Denial of refund claim - Unjust enrichment - Held that:- Tribunal came to the conclusion that in such a case by issuing mere debit note does not pass the bar of unjust enrichment. The decision of the Rajasthan Processors (India) Pvt. Ltd. (1994 (1) T .....

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was not ascertainable whether buyers have reversed the cenvat credit to duty paid by them or not. I have gone through the decision of Ispat Industries Ltd. (2014 (12) TMI 271 - CESTAT MUMBAI) wherein it has been ascertainable that excess duty has bee .....

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enrichment and same in this case, therefore, I hold that the appellant is entitled for refund claim with these terms impugned order is set aside - Decided in favour of assessee. - Appeal No. E/832/2012-EX(SM) - FINAL ORDER NO. 50802/2015 - Dated:- 1 .....

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hat the appellant has failed to pass the bar of unjust enrichment. 2. The facts of the case are that the appellant supplied the printed sheet to their sister unit during the period 28.02.2004 to 18.0.2004 charging excise duty at the rate of 16 per ce .....

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laim of excess duty paid by them but same was rejected by the both the lower authorities on the premise that appellant has failed to pass the bar of unjust enrichment. Therefore, the appellant is before me. 3. The Ld Consultant submits that it is fac .....

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ion he relies on the decision of C.C.E, Raigarh Vs Ispat Industries Ltd.-2014 307 ELT 927, Tri-Bombay. 4. On the other, Ld. A.R. opposed the contention of the Ld. Counsel and submits that initially the sister unjust has taken the credit. Therefore, t .....

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s Collector-1994 (70) ELT A182 (SC). 5. Heard the parties, considered the submissions. 6. In this case these facts are not in dispute that appellant paid excess duty and sister unit has reversed the credit and thereafter credit not was issued to sist .....

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m the facts of the case whether buyer has reversed the cenvat credit in their credit account or not. Therefore, this Tribunal came to the conclusion that in such a case by issuing mere debit note does not pass the bar of unjust enrichment. The decisi .....

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