2017 (12) TMI 8

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....dent. ORDER [Order per: M.V. Ravindran] All these three appeals are filed by the Revenue against Order-in-Appeal No.HYD-CEX-001-APP-58-59-16-17 dated 29/07/2016 and Order in-Appeal No.HYD-EXCUS-001-APP-065-16-17-CE dated 28/10/2016. 2. None appeared on behalf of the Respondent nor there is any request for adjournment. It is seen from the records that this matter is coming up for disposal from ....

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.... by such an order of the adjudicating authority rejecting the refund claims only on the ground of unjust enrichment, the respondent herein filed an appeal before the 1st Appellate Authority. It is his submission that the question of unjust enrichment now stands settled by the order of this Bench in the case of CC CE & St Hyderabad-I Vs Sirpur Paper Mills (Final order No.A/31518-31527/2017) dated 1....

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.... the issue of unjust enrichment, both the lower authorities have relied upon the ratio of Tribunal decision in Dharmsai Morarji Chemicals Limited Vs. CCE, Mumbai-VII reported in [2002 (150) ELT 659 (Tri.-Mumbai) while holding that unjust enrichment is not applicable in this case. The Tribunal in Dharmsai Morarji Chemicals Limited cases involving similar situation where credit notes had been issued....

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....or deducted from the invoice price and that when turn-over discount is known to the dealer at the time of clearance, assessee is entitled for filing a claim for refund, on the basis of credit notes raised by them towards turnover discounts. However, the Apex Court has also held that if it is not possible to identify persons who are borne out the amount of excise duty collected in excess will remai....