TMI Blog2015 (11) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... on on various discounts on stock transfer of goods from their factory/dealers. The adjudicating authority while finalizing the provisional assessment for each year ranging from 2006 to March 2009 partly sanctioned refund being excess duty paid at factory on account of discount passed through depot/branch invoices and also rejected the amount as it failed the test of unjust enrichment clause. The L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : Shri K.P.Muralidharan, AC (AR) ORDER At the outset, Ld.Advocate submits that there are five more appeals of the same appellant on the same issue pending before Tribunal but not listed in today's cause list. He requested that since the issue is common, all the six appeals may be clubbed and taken up for disposal. 2. Therefore, Registry was called upon to link up those appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty paid on account of discounts passed through credit notes in Rs. 1. 1.4.2006 to 31.3.2007 15/2008 (R) dt. 23.6.2008 58,27,547 3,68,527 2. 1.4.2007 to 31.3.2008 3/2009 (R) dt. 27.2.2009 80,93,780 4,30,369 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they have filed appeals challenging the impugned order on the rejection of refund claim under unjust enrichment clause and he fairly admitted that they are not able to produce any evidence to prove discharge of incidence of duty. 5. Heard Ld. AR. 6. On perusal of the OIOs and the impugned order, I find that the appellants requested for finalization of provisional assessment and for va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve with any evidence. Therefore, the claims are hit by bar of unjust enrichment. By following this Tribunal orders in their own case referred above, I hold that the rejection of refund is valid and the LAA has rightly upheld the order. Accordingly, the impugned order is upheld and all the six appeals are rejected. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
