https://www.taxtmi.com/caselaws?id=54557 Credit notes issued after clearance can rebut unjust enrichment where they show the duty burden was not retained by the supplier, and refund cannot be refused on that ground. In this matter, the assessee relied on post-clearance credit notes and a District Collector's certificate evidencing supply of goods for relief purposes under Notification No. 2/2001-C.E.; those materials were treated as sufficient to show that the incidence of duty had not been passed on. The further insistence on purchase orders and cheque particulars was found unnecessary on the facts. The refund claim was therefore allowed. en-us Wed, 24 Aug 2005 00:00:00 +0530 Fri, 19 Feb 2016 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54557 Credit notes issued after clearance can rebut unjust enrichment where they show the duty burden was not retained by the supplier, and refund cannot be refused on that ground. In this matter, the assessee relied on post-clearance credit notes and a District Collector's certificate evidencing supply of goods for relief purposes under Notification No. 2/2001-C.E.; those materials were treated as sufficient to show that the incidence of duty had not been passed on. The further insistence on purchase orders and cheque particulars was found unnecessary on the facts. The refund claim was therefore allowed. Case-Laws Central Excise Wed, 24 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54557