2013 (10) TMI 845

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....th the sides duly representated by Sh. O. P Agarwal, ld. Chartered Accountant and Sh. B. S. Sharma, DR. I find that the dispute in the present appeal related the refund of duty of Rs. 43,577/-. 2. As per facts on record, appellant is engaged in the manufacture of SS cold rolling pattas falling under Chapter 72. They cleared the said product to their customers M/s. Virat Alloys Pvt. Ltd. on paymen....

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....llant had collected the said amount from their buyers i.e. M/s. Virat Alloys Pvt. Ltd., the subsequent issue of debit note would not discharge the burden of unjust enrichment. The order of the Original Adjudicating Authority was upheld by Commissioner (Appeals). Hence the present appeal. 4. After hearing both the sides I find that the issue is no more res Integra. Suffice it to refer to latest de....

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....down that mere issuance of the credit notes subsequent to the collection of the duty incidents in terms of the invoices issued at the time of the sale of the goods do not amount to discharging the burden which is required to be discharged by the assessee, to come out of the principle of unjust enrichment applicable in such cases, merely because the buyers of the respondent had issued the debit not....