https://www.taxtmi.com/caselaws?id=751638 CESTAT Bangalore upheld refund of excess duty claimed after provisional assessment finalization. Revenue argued duty burden was passed to consumers under unjust enrichment principles. However, Karnataka HC in respondent's own case held that credit notes issued to dealers represented actual discounts passed on per marketing policies, and no cenvatable invoices were issued from depots for cenvat credit under 2004 Rules. Therefore, unjust enrichment test was not applicable. CESTAT dismissed Revenue's appeals as meritless, following binding jurisdictional HC precedent accepted by Revenue. en-us Fri, 19 Apr 2024 00:00:00 +0530 Mon, 22 Apr 2024 09:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751638 CESTAT Bangalore upheld refund of excess duty claimed after provisional assessment finalization. Revenue argued duty burden was passed to consumers under unjust enrichment principles. However, Karnataka HC in respondent's own case held that credit notes issued to dealers represented actual discounts passed on per marketing policies, and no cenvatable invoices were issued from depots for cenvat credit under 2004 Rules. Therefore, unjust enrichment test was not applicable. CESTAT dismissed Revenue's appeals as meritless, following binding jurisdictional HC precedent accepted by Revenue. Case-Laws Central Excise Fri, 19 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751638