TMI Blog2008 (4) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... e credit notes were issued only to clear the accounts of the distributors in the account books, is acceptable – incidence of duty is not passed to distributor - hence refund is not rejectable - E/3598-3601 of 2004 - 201-204/2008-EX(PB), - Dated:- 3-4-2008 - Shri S.S. Kang, Vice President and Rakesh Kumar, Member (T) Shri Bipin Garg, Advocate, for the appellant. Shri C.S. Rajput, (DR), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their customers and the customers who made payment promptly, the payment was made after deducting the discounted amount and the credit notes were issued only for accounting purposes only. 3. The appellant relied upon finding of the Adjudicating Authority in the adjudication order dated 31/08/2001, whereby the Adjudicating Authority admits this fact. The Adjudicating Authority held that from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t enrichment is not applicable. Appellant also relied upon the decision of the Tribunal in their own case, whereby Tribunal vide final order No. A/1551/05-SM Branch dated 26/07/2005 allowed the appeal filed by the appellant and held in similar circumstances that bar of unjust enrichment is not applicable. 4. The contention of revenue is that appellant are issuing credit notes subsequent to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Supra) which is relied upon both the sides, the Tribunal held that in case the incidence of duty has been passed to the customers and subsequently credit notes has been issued in such a case, the bar of unjust enrichment is applicable. However, where the burden of the duty has not been passed to the customers, the bar of unjust enrichment is not applicable. In the present case, it is clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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