2016 (9) TMI 285

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..... su (Rep.) ORDER This appeal is directed against the impugned order dated 14th February, 2008 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Bhopal. 2.  Brief facts of the case are that the respondent has supplied CRGO Energy Efficient Transformer to its buyer M/s. Mannarai Common Effluent Treatment Plant Pvt. Ltd.,  Tirupur, Tamilnadu  vide invoice .....

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..... er (Appeals). In appeal against the adjudication order, the ld. Commissioner (Appeals) has disallowed the appeal of the Revenue.  Hence this present appeal before the Tribunal. 4.  Heard the ld. Counsel for both sides. 5.  We find that at the time of supply of goods, the respondent herein had charged the Central Excise Duty in the invoices which were paid by the buyer.  This .....

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..... f Commissioner of Central Excise and Customs vs Dutron Plastics reported in 2015 (322) ELT 267 (Guj.), wherein the Hon'ble Gujarat High Court have held that the doctrine of unjust enrichment is established, even if the credit notes are issued after clearance of goods. 7.  In view of the forgoing, we do not find any merits in the impugned order and accordingly, allow the appeal filed by the R .....

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