Just a moment...

Report
FeedbackReport
Bars
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2017 (2) TMI 1137

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ejecting their refund claim on account of bar of unjust enrichment. 2. The facts of the case are that the appellant has filed their refund claim in respect of excess duty on account of change of value of the goods which were supplied to some of their buyers who had consequently issued credit notes to the appellants for adjustments of such change in the value of the goods. The refund claim was rej....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the buyer certifying that they have not availed cenvat credit of the invoices issued. In that circumstances, the appellant is entitled for refund claim. 6. As the issue came up before this Tribunal in the case of Addison & Co. Ltd. (Supra) wherein the Hon'ble Apex Court observed as under: 35. The respondent-assessee is a 100 per cent Export Oriented Unit (EOU) manufacturing cotton yarn. The resp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Commissioner (Appeals), Central Excise, Pune allowed the appeal filed by the Assessee by taking note of the certificate issued by the Chartered Accountant and the credit notes dated 29.07.2002. The appellate Authority accepted the Assessee's contentions and held that there was no reason to doubt the genuineness of the documents produced. The appellate authority allowed the appeal of the Assesse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r that the assessee has borne the burden of duty, it cannot be said that it is not entitled for the refund of the excess duty paid. In view of the facts of this case being different form Civil Appeal No. 7906/2002, the appeal preferred by the Revenue is dismissed. 7. As issue has already been settled by the Hon'ble Apex Court in favour of the appellant, further, as appellant has been able to prov....