TMI Blog2019 (2) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... discounts have been passed on and wherever duty was liable to be refunded, the same has been shown as receivable in the books of accounts - the appellants have adhered to the requirements of provisions related to valuation of goods under Central Excise Act, 1944 and made there under. Refund cannot be denied on this ground - appeal allowed - decided in favor of appellant. - APPEAL NO. E/127/2011 & E/841/2011 - A/85268-85269/2019 - Dated:- 4-2-2019 - Dr. D.M. Misra, Member (Judicial) And Shri P Anjani Kumar, Member (Technical) Shri. Mehul Jivani, CA for Appellant Ms. Anuradha S Parab, Asst. Comm. (A.R) for respondent ORDER Per: P Anjani Kumar These two appeals, E/127/2011 E/841/2011 have been filed by M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the decision in the case of Nahar Spinning Weaving Mills Ltd., - 2009 (247) ELT 708 (Tri-Del). He further submitted that once the amounts have been shown as receivable in the books of accounts, the principles of unjust enrichment are not applicable to the refund claims, such amount treated as being passed on. He relied upon the following decisions: a) Savita Oil Technologies Ltd. 2017 (358) ELT 331 (Tri- Mumbai) b) Ericsson India Pvt. Ltd. 2016 (332) ELT 697 (Del) c) Shree Krishna Nylon Pvt. Ltd. 2015 (327) ELT 626 (Tri- Mumbai) d) Larsen Toubro Ltd. 2015 (330) EKT 749 (Tri-Mum) 3.2 He further submitted that for the subsequent period, the issue has been decided in favour of the appellant in thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 4/08-09 dated 18/01/2010 submitting the following documents i) Copy of Schedule 10 Loan and advances to the Balance sheet for the year 2008-2009 ii) Statement of Excise duty refund and export rebate claim receivable as on 31/03/2009 iii) General Ledger - Excise Duty Refund Receivable Account from the date August 07 to March 2009. 7. On perusal of the records, it is evident that the discounts are pre-notified to their customers and have been passed on as evidenced from the invoice and accounts. The certificates given by the Chartered Accountant, who also indicate the discounts have been passed on and wherever duty was liable to be refunded, the same has been shown as receivable in the books of accounts. We find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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