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Fenner (India) Ltd. Versus Commissioner of Central Excise & ST, Madurai

2015 (11) TMI 698 - CESTAT CHENNAI

Denial of refund claim - Finalization of provisional assessment - unjust enrichment - Refund being excess duty paid in respect of discount passed through invoices or by way of credit notes - Held that:- Appellants requested for finalization of provis .....

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nd 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 LAA also held that said refund claims were hit by bar of unjust enric .....

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e not able to prove 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 orde .....

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C (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 appeal .....

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rising out of a common Order-in-Appeal dt. 31.12.2009 passed by Commissioner (Appeals). The short issue arises in these matters where the adjudicating authority in his Orders-in-Originals while finalizing the provisional assessment for the period 1.4 .....

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account of discounts passed through depot /branch invoice in Rs. Excess duty 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. .....

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1.1.2009 to 31.3.2009 25/2009 dt. 4.9.2006 11,65,301/- 16,79,342/- The appellants preferred appeals and lower appellate authority in a common appeal order upheld the OIOs and rejected the appeals. Hence the present appeals. 4. Ld. Advocate submits t .....

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6. On perusal of the OIOs and the impugned order, I find that the appellants requested for finalization of provisional assessment and for valuation on various discounts on stock transfer of goods from their factory/dealers. The adjudicating authorit .....

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