2015 (10) TMI 1340

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....Jindal: The appellant is in appeal against the impugned order wherein the refund claim has been rejected on the premise that the appellant has failed to pass the bar of unjust enrichment. 2. The facts of the case are that the appellant supplied the printed sheet to their sister unit during the period 28.02.2004 to 18.0.2004 charging excise duty at the rate of 16 per cent ad valorem instead of 8 ....

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....4 307 ELT 927, Tri-Bombay. 4. On the other, Ld. A.R. opposed the contention of the Ld. Counsel and submits that initially the sister unjust has taken the credit. Therefore, the appellant has failed to pass the bar of unjust enrichment. To support this contention he relies on the decision of C.C.E, Ludhiana Vs Oriental Textile Processing Co. (P) Ltd.- 2012 (276) E.L.T 257(Tri-Delhi) and Rajasthan ....

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....cessors (India) Pvt. Ltd. (supra) have no relevance to the facts of this case, as in that case there was no reduction of duty in the finance bill and on the basis of that the supplier of goods filed refund claim and issued credit note to the buyers. But, fact was not ascertainable whether buyers have reversed the cenvat credit to duty paid by them or not. I have gone through the decision of Ispat ....