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TMI Blog2016 (11) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... ukla (Representative), for the Appellant(s) Shri A.B. Kulgod Assistant Commissioner (AR), for the Department ORDER Per Mr. Anil G. Shakkarwar : The present appeal is against impugned Order-in-Appeal No. 56-57-CE/2007 dated 25-04-2007. 2. The brief facts of the case are that the appellant, manufacturer of Yeast, filed refund claim for an amount of Rs. 3,45,471.90/- for the period from 01-03-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the refund was hit by principles of unjust enrichment and Original Authority had rejected the refund. The appellant preferred appeal before the Commissioner (Appeals). The ld. Commissioner (Appeals) has held that the issue involved has already been decided by the Hon'ble Larger Bench in the case of M/s. Grasim Industries(Chemical Division) Vs. Commissioner of Central Excise, Bhopal reported a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trary and in view of the same they contended that on the basis of a Chartered Accountant Certificate they should have been allowed refund. 4. The ld. Representative Shri Pramod Kumar Shukla employee of the appellant has presented their case. He has submitted that Chartered Accountant Certificate was produced before the Original Authority. However, the Adjudicating Authority has held that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rival contentions. We find that in the present case the credit notes were issued after arriving at assessable value and payment of the duty. We also find that this Tribunal in the case of Grasim Industries (supra) has held that if the credit notes are issued after the assessment of goods the incidence of all the duty is already passed on to the other persons. The Hon'ble Supreme Court in the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ." In view of Hon'ble Supreme Court's observation in Para 15 as stated above, we infer that if the credit notes are issued after the assessment of the goods then at the time of assessment of the goods duty is already passed on to the purchaser and therefore the duty involved in such value which is reduced by way of issue of credit notes is hit by provisions of unjust enrichment. In view of the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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