TMI Blog2017 (9) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... nt voluntarily on the understanding that they are required to pay duty at the rate of 12%. Further, appellant has failed to produce any evidence on record that buyers have not availed Cenvat Credit on duty shown in the invoice. In that circumstances appellant has failed to pass the bar of unjust enrichment - appeal dismissed - decided against appellant. - E/1575/2010-EX[SM] - A/56347/2017-SM[BR] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it was held that the appellant has failed to pass the bar of unjust enrichment. Therefore, refund claim was rejected. Aggrieved from the said order the appellant is in appeal. 3. The Ld. Counsel for the appellant submits that the appellant has produced the certificate issued by Chartered Accountant stating that duty incidence has not been passed on to the buyer and they are entitled for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cidence of duty has not been passed on the buyer. Therefore, refund claim is rightly rejected. 6. Heard the parties. Considered the submissions. 7. It is admitted fact that after notification no.4/2006 dated 01.03.2006, wherein rate of duty was reduced from 12 to 8%, the appellant kept paying duty at the rate of 12% which is evident from the invoice itself. It is the contention of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on persuasion of the department they paid duty in protest and claim refund of duty paid in protest on the ground that they are selling goods on MRP. The facts of the said case are not applicable to this case as in this case duty has been paid by the appellant voluntarily on the understanding that they are required to pay duty at the rate of 12%. Further, appellant has failed to produce any evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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