TMI Blog2016 (1) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent as a refund. In the circumstances, relying on the decision in the case of Oriental Textile Processing Co. (P) Ltd. (2012 (5) TMI 247 - CESTAT, NEW DELHI ), we hold that the ld. Commissioner (Appeals) is in error in holding that the respondent has passed unjust enrichment. Therefore, the impugned order is set aside - Decided in favour of revenue - Excise Appeal No. E/2772/2006-EX(DB) - Final Order No. 52742/2015 - Dated:- 18-8-2015 - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Pramod Kumar, Joint CDR For the Respondent : Shri Maynak Garg, Advocate ORDER Per Ashok Jindal: The Revenue is in appeal against the impugned order wherein the ld. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he duty under protest but the same was collected from the buyers and the buyers took cenvat credit of the duty paid by the respondent. These facts are not in dispute. Thereafter, it was held that the respondent was not required to pay duty. The respondent filed refund claim and the buyers has issued debit notes without reversing the cenvat credit. In that circumstances, the respondent has not passed the bar of unjust enrichment, therefore, the impugned order is to be set aside. To support his contention, he relies on the decisions of the Tribunal in the case of CCE, Ludhiana Vs. Oriental Textile Processing Co.(P) Ltd. reported in 2012 (276) ELT 257(Tribunal-Delhi). 4. On the other hand, ld. Counsel for the respondent submits that as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against connected matter involving similar issue was dismissed by the Apex Court and that is reported in Rajasthan Processors (India) Ltd. v. Collector - 1994 (70) E.L.T. A182 as well as in Rajasthan Spinning Weaving Ltd. v. Collector - 1999 (112) E.L.T. A115 (S.C.). Once the law having been clearly laid down that mere issuance of the credit notes or debit notes subsequent to the collection of the duty incidents in terms of the invoices issued at the time of the sale of the goods do not amount to discharging the burden which is required to be discharged by the assessee, to come out of the principle of unjust enrichment applicable in such cases, merely because the buyers of the respondent had issued the debit notes and had made referenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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