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2016 (11) TMI 411 - CESTAT ALLAHABAD

2016 (11) TMI 411 - CESTAT ALLAHABAD - TMI - Refund - unjust enrichment - Held 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 - Appeal is rejected. - Appeal No. E/2656/2007- EX [DB] - ORDER NO. 70680/2016 - Dated:- 8-8-2016 - MR. ANIL CHOUDHARY, MEMB .....

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iming that during the said period they paid Excess Excise duty. During the relevant period they claimed to have paid Excise duty as per assessable value on the basis of invoices issued and subsequently they have extended discounts to their wholesale dealers by way of issue of credit notes . The refund application was filed through letter dated 07-03-2005. The Original Authority has decided the said refund application through Order-in-Original No. 13-AC/STP/REFUND/2006 dated 17-10-2006. The Origi .....

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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 at 2003 (153) E.L.T. 694 (Tri. - LB) & followed by the case of Dutron Plastics Vs. Commissioner of Central Excise, Vadodara- I-II reported at 2006 (199) E.L.T. 289 (Tri.- Mumbai), wherein it was held that after clearance of goods the refund is hit by principles of unjust enrichment. The ld. Commissioner (Appeals) .....

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iew 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 appellant did not produce any evidence on record. He therefore, contended that the appeal may be allowed and refund be .....

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