2017 (3) TMI 1449

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ashok JIndal 1. The appellant is in appeal against the impugned order wherein the refund claim has been rejected on the ground of unjust enrichment. 2. The facts of the case are that the appellant cleared the goods on payment of duty. Later on, the prices were reduced retrospectively, therefore, the appellant's buyer issued debit notes to the appellant for non payment of duty on account....

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 Ld. Counsel and submits that the appellant has failed to produce the evidence of non receipt of that amount from the buyer have not been shown in the balance sheet. 5. Heard the parties and considered the submissions. 6. I find that the buyer has issued the certificate that they have not availed the cenvat credit of differential duty on account of subsequent reversal of price of the g....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itially passed on the duty incidence to its customers. Later the Assessee returned the excess duty amount to its buyers which was evidenced by a certificate issued by the Chartered Accountant on 02.08.2002. the refund claim was rejected by the Deputy Commissioner of Central Excise Kolhapur Division vide an order dated 24-09-2002 on the ground that the Assessee did not submit either the credit note....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was further confirmed by the High Court of Judicature at Bombay in Customs Excise Appeal No. 100 of 2008 filed by the Revenue. The Revenue has filed the above Civil Appeal challenging the validity of the judgment of the High Court in Central Excise Appeal No.100 of 2008. 36. Except for a factual dispute about the genuineness of the certificate issued by the Chartered Accountant and the c....