2016 (2) TMI 588

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....he Respondent. ORDER The Revenue is in appeal against the impugned order wherein ld. Commissioner (A) has allowed the refund claim holding that respondent has passed the bar of unjust enrichment. 2. The facts of the case are that respondent is a manufacturer of Asbestos Cement products and they are paying duty at the time of clearance of their goods on provisional basis. Later the assessme....

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....s not been answered by the respondent. Therefore, they are not entitled to take Cenvat credit on the strength of the credit notes. To support his contention he relied on the decision in the case of Fenner India Ltd. v. CESTAT, Chennai - 2014 (305) E.L.T. 524 (Mad.) and in the case of Kerala Venture Capital Fund (P) Ltd. v. CCE, Cochin - 2008 (9) S.T.R. 281 (Tri.-Bang.). 4. On the other hand ....

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....of sanctioning their refund claim on the same ground, Revenue has preferred not to file the appeal. Therefore, they are entitled for refund claim. He also relied on the decision of Hon'ble High Court of Andhra Pradesh in the case of A.P. Paper Mills Ltd. v. CCE, Vishakhapatnam - 2014-TIOL-448-HC-AP-CE = 2014 (306) E.L.T. 344 (A.P.) in the case of Mahavir Cylinders v. CCE, Ghaziabad - 2012 (284) E.....

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....ed on the buyer by the respondent or not. On passing of duty of incidence is to be seen in a way that whether the buyer has claimed the credit of duty paid by the respondent or not. Admittedly the buyer of the respondent are not registered with Central Excise Department, therefore, claiming the credit of duty paid by the respondent does not arise. In these circumstances, the credit note issued by ....