TMI Blog2017 (3) TMI 1602X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the appellant is passed the bar of unjust enrichment, as they have not received the payment from the dealers towards turnover discount which was allowed at the end of the year - appellant entitled to refund - appeal allowed - decided in favor of appellant. - E/2810-2812/2009 - Final Order Nos. A/60548-60550/2017-SM(BR) - Dated:- 27-3-2017 - Shri Ashok Jindal, Member (J) Shri Kamaljeet S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, therefore, the refund claim was rejected. Aggrieved from the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that they are having agreement with their buyers that the payments were being received on account and the accounts were being settled at the end of the year after ascertaining the turnover discount, they have not paid full payments on bill to bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of the invoices the appellant has not charged full duty from the buyers. In that circumstances, the appellant has failed to pass the bar of unjust enrichment. He further submitted that the claim of the appellant that they have not received the payment on bill to bill basis is not correct. 5. Heard both the sides. 6. The sole issue before me is that whether the appellant has been failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... end of the financial year. As these facts has not been contravened by the Revenue by any tangible evidence. As the appellant has filed affidavit in support of their refund claim before the adjudicating authority. I hold that the appellant is passed the bar of unjust enrichment, as they have not received the payment from the dealers towards turnover discount which was allowed at the end of the year ..... X X X X Extracts X X X X X X X X Extracts X X X X
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