2017 (2) TMI 1137

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s in appeal against the impugned order rejecting their refund claim on account of bar of unjust enrichment. 2. The facts of the case are that the appellant has filed their refund claim in respect of excess duty on account of change of value of the goods which were supplied to some of their buyers who had consequently issued credit notes to the appellants for adjustments of such change in the va....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the goods on issuance of the credit notes by the buyer certifying that they have not availed cenvat credit of the invoices issued. In that circumstances, the appellant is entitled for refund claim. 6. As the issue came up before this Tribunal in the case of Addison & Co. Ltd. (Supra) wherein the Hon'ble Apex Court observed as under: 35. The respondent-assessee is a 100 per cent Export Ori....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Deputy Commissioner rejected the refund claim. The Commissioner (Appeals), Central Excise, Pune allowed the appeal filed by the Assessee by taking note of the certificate issued by the Chartered Accountant and the credit notes dated 29.07.2002. The appellate Authority accepted the Assessee's contentions and held that there was no reason to doubt the genuineness of the documents produced. The a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sed on to any other person by the buyer. As it is clear that the assessee has borne the burden of duty, it cannot be said that it is not entitled for the refund of the excess duty paid. In view of the facts of this case being different form Civil Appeal No. 7906/2002, the appeal preferred by the Revenue is dismissed. 7. As issue has already been settled by the Hon'ble Apex Court in favour of th....