2015 (3) TMI 1223

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....h, learned counsel for the appellant. 2. This central excise appeal has been filed by the Commissioner of Central Excise and Service Tax, Ghaziabad against the Final Order No. A/53453-53455/2014-EX (DB) dated 21st August, 2014 passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi in Excise Appeal No. 55371 of 2013-EX (DB) along with connected excise appeals fi....

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.... "5.5. Thus, in view of the facts available on record and following the ratio of the aforementioned court rulings, I hold that provisions of unjust enrichment are not applicable to the present case since the duty of excise claimed to be excess paid in the instant appeal has been credited back to the buyers account by the appellant by way of issuing the credit notes. However, the adjudicating auth....