2015 (4) TMI 993

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.... Per: Ashok Jindal: The appellant is in appeal against the impugned order rejecting their refund claim. 2. The facts of the case are that the appellant is manufacturer of Color Roll Films. They are filing price list before the concerned authorities for removal of goods. As there was a recession in market, the appellant reduced the price and filed revised price list before the authorities b....

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....led by the appellant in remand proceedings. The Ld. Commissioner (A) held that as appellant has failed to produce any tangible evidence that they have passed the bar of unjust enrichment and rejected their claim. Therefore, the appellant is before us. 3. Shri L. P. Asthana Ld. Advocate for the appellant appeared and submits that in this case the appellant has given discount to their customers w....

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....rden of unjust enrichment. Merely issuing credit note to the buyers does not mean that bar of unjust enrichment have been passed. Further he supported the impugned order. 5. Heard the parties. Considered the submissions. 6. In this case the Ld. Counsel for the appellant produced the invoice issued by the appellant before us which is reproduced as under:- 7. He also gave the calculation sh....

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....t) ============= Document 1 JINDAL PHOTOFILMS LIMITED 56/2, 1st Floor, Hanuman Road, New Delhi-110001 Tel. 343055-56-57-56 A1 SUPER FILMS 40/60. PARADE KANPUR PARTY CODE: L15527 S.HO AUPEES AGENT CODE TA MATERIAL DESCRIPTION AMATEUR ROLL FILM SUPER PLUS 135/36 LESS TRADE DISCOUNT INVOICE NO RF /910153 DATED 23/03/2 WONO 0....