https://www.taxtmi.com/circulars?id=5697 A two Member South Bench held refunds inadmissible where credit notes represented duty passed on at clearance, prevailing over a Single Member Eastern Bench that allowed refunds where credit notes were issued; the Board directs Commissioners to consider filing reference applications and to follow the South Bench decision in similar unjust enrichment cases under section 11B. en-us Wed, 18 Jun 1997 00:00:00 +0530 Fri, 13 Mar 2009 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5697 A two Member South Bench held refunds inadmissible where credit notes represented duty passed on at clearance, prevailing over a Single Member Eastern Bench that allowed refunds where credit notes were issued; the Board directs Commissioners to consider filing reference applications and to follow the South Bench decision in similar unjust enrichment cases under section 11B. Circulars Central Excise Wed, 18 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5697