2017 (3) TMI 1602

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....AR, for the Respondent. ORDER The appellant is in appeal against the impugned order rejecting their refund claim on the ground of unjust enrichment. 2. The facts of the case are that the appellant is clearing the goods to their customers and at the end of the year, the appellant is providing turnover discount to their buyers. At the time of clearances of the goods, the appellant has paid d....

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....mounts towards discount from the buyers at the time of the issuance of the invoices and they have paid duty on the full amount of invoice. In that circumstances, the case laws relied on the authorities below no relevant facts of this case. He took support of the decision in the case of Varinder Agro Chemicals Ltd. reported in 2006 (206) E.L.T. 392 (Tri.-Del.) which has been affirmed by the Hon'ble....

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....msp;Both sides are relying on the case laws. The issue of bar of unjust enrichment is to be seen in the facts of each case separately. In this case, the refund claimed by the appellant that they are paying duty at the time of clearances of the goods but not receiving the payment from the customer's on bill to bill basis and the customers were having prior knowledge of turnover discount before purc....