https://www.taxtmi.com/caselaws?id=446880 The CESTAT Chennai allowed an appeal for refund of excess duty paid. The appellant cleared goods without duty under a notification but later paid Rs.6,08,053/- on five consignments due to delayed receipt of amendment certificate. After receiving the certificate confirming duty exemption eligibility, they issued credit notes to customers and sought refund. The tribunal held that issuing credit notes neutralized the tax burden passing, satisfying Section 11B(2)(d) of Central Excise Act. The department should facilitate assessees in such circumstances rather than cause financial hardship when proof exists of neutralizing unjust enrichment. The refund was granted and impugned order set aside. en-us Wed, 13 Dec 2023 00:00:00 +0530 Thu, 14 Dec 2023 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446880 The CESTAT Chennai allowed an appeal for refund of excess duty paid. The appellant cleared goods without duty under a notification but later paid Rs.6,08,053/- on five consignments due to delayed receipt of amendment certificate. After receiving the certificate confirming duty exemption eligibility, they issued credit notes to customers and sought refund. The tribunal held that issuing credit notes neutralized the tax burden passing, satisfying Section 11B(2)(d) of Central Excise Act. The department should facilitate assessees in such circumstances rather than cause financial hardship when proof exists of neutralizing unjust enrichment. The refund was granted and impugned order set aside. Case-Laws Central Excise Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446880