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Refund claim cannot be denied when excess duty has been returned through debit/credit Notes, and, the said amount is accounted as ‘receivable’ in the Balance Sheet - sufficient evidence that incidence of duty has not been passed on

Central Excise - By: - Bimal jain - Dated:- 19-12-2015 - Shree Krishna Nylon Pvt. Ltd. Vs. Commissioner of Central Excise, Mumbai-III [2015 (11) TMI 1470 - CESTAT MUMBAI] Facts: Shree Krishna Nylon Pvt. Ltd. ( the Appellant ), on having a confusion r .....

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refund claim for excess duty paid under protest. However, the Department rejected the refund claim on the ground of unjust enrichment alleging that the Appellant has not been able to prove that the burden of Excise duty had not been passed on to the .....

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COURT]; CCE, Chandigarh Vs. Vardhman Industries Ltd. [2005 (8) TMI 543 - CESTAT, NEW DELHI]. This was upheld by the Hon ble Punjab & Haryana High Court in CEA No. 97 of 2006, which was subsequently upheld by the Hon ble Supreme Court as reported .....

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