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CCE, Jaipur-I Versus M/s. Man Industrial Corporation

2016 (1) TMI 733 - CESTAT NEW DELHI

Refund claim - whether the respondent has passed the bar of unjust enrichment as held by Commissioner (Appeals) ? - Held that:- The appellants paid duty under protest and burden of duty passed on to the buyers at the time of issuance of invoices. The buyers also took cenvat credit thereof and have not reversed the credit while issuing debit notes to the respondent.As these facts are not in dispute by mere issuing debit notes, the respondent is not able to discharge the burden of unjust enrichmen .....

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r 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. Commissioner (Appeals) has allowed the refund claim filed by the respondent holding that the respondent has passed the bar of .....

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e then Asstt. Collector of Central Excise but on appeal before the Collector (Appeals), it was held that the respondent is not required to pay the duty. Thereafter, the respondent filed refund claim of the duty paid under protest. The adjudicating authority sanctioned refund claim but held that the respondent has failed to pass bar of unjust enrichment, therefore, refund claim was rejected. On appeal before the ld. Commissioner (Appeals), who observed that the respondent has passed on the bar of .....

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dent. 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. rep .....

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port of his contention, he relies on the decision of the Tribunal in the case of CCE, Belgaum Vs. Jineshwar Malleable & Alloys reported in 2012 (281) ELT 43 (Karnataka). He also relies on the decision of the Tribunal in the case of ACME Diet Care Pvt. Ltd. Vs. CCE, Ahmedabad reported in 2009 (241) ELT 257 (Tribunal-Ahmd.) and in the case of Om Pharmaceuticals Ltd. Vs. CCE, Bangalore reported in 2008 (232) ELT 309 (Tribunal-Chennai). 5. Heard the parties. Considered the submissions. 6. In thi .....

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tal Textile Processing Co.(P) Ltd. (supra), wherein , this Tribunal has held as under:- 5. The appeal filed 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 col .....

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