2016 (10) TMI 1080

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....ative, for the Appellant. None, for the Respondent. ORDER None present for the respondent. Heard ld. AR for the Revenue. 2. Revenue filed this appeal against OIA-AKP/243/DAMAN/ VALSAD/2009-2010, dated 21-1-2010 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals), DAMAN. 3. The facts of the case, in brief, are that the respondent had filed four r....

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....ich the Revenue has filed appeal is that refund of Cenvat credit cannot be allowed to the respondent unless the hurdle of unjust enrichment is crossed i.e., the incidence of duty has not been passed on to any other person. I find that relevant provision of Sec. 11B, 2(c) categorically mentions as below : "SECTION 11B Claim for refund of duty and interest, if any, paid on such duty. - (1....

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....sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to - (a)          ***     ***     ***     *** (b)          ***     ***   &ems....