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2016 (9) TMI 285 - CESTAT NEW DELHI

2016 (9) TMI 285 - CESTAT NEW DELHI - TMI - Refund claim - goods covered under invoice were eligible for exemption under Notification No. 3/2004-CE dated 08.01.2004 - firstly refund application was filed by the buyer which was subsequently withdrawn and there after respondent had filed the refund application - Held that:- at the time of supply of goods, the respondent herein had charged the Central Excise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 fact is evident from the refund cla .....

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equent issuance of Cheque which is in the form of a credit note cannot be considered as a document to prove the fact that the incidence of duty has not been passed on. We find support from the judgment of Gujarat High Court cited by the Revenue, in the case of Commissioner of Central Excise and Customs vs Dutron Plastics [2015 (8) TMI 1173 - GUJARAT HIGH COURT], wherein the Hon’ble Gujarat High Court have held that the doctrine of unjust enrichment is established, even if the credit notes are is .....

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, 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 No.192 dated 06.01.2007 on payment of Central Excise duty of ₹ 1,79,615. The buyer had filed the refund application on 16.05.2007 on the ground that the goods covered under the invoice were eligible for exemption under Notification No.3/2004-CE dated 0 .....

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