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2015 (11) TMI 698 - CESTAT CHENNAI

2015 (11) TMI 698 - CESTAT CHENNAI - TMI - 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 provisional assessment and for valuation on various discounts on stock transfer of goods from their factory/dealers. The adjudicating authority while finalizing the provisional assessment for each year ranging fro .....

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wed. In the present case, the appellants are 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 order - Decided against assessee. - Appeal Nos.E/158 to 163/2010 - FINAL ORDER No.40566-40571/2015 - Dated:- 25-5-2015 - Shri R. Periasami, Technical Member For the Petitioner : Shri V.Panchnathan, Consultant Fo .....

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up for disposal. 3. These six appeals are arising 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 1.4.2006 to 31.3.2009 partly sanctioned the refund and partly rejected the refund being excess duty paid in respect of discount passed through invoices or by way of credit notes as tabulated herein below :- S.N .....

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