2008 (7) TMI 223

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....lants had cleared the insulation valued at Rs. 3,16,275.42. 3. In the first case, the appellants subsequently noticed after issue of invoice that the actual value of spares agreed to at the time of entering into contract was only Rs. 1 lakh whereas while preparing invoice, there was a clerical error and invoice came to be prepared of Rs. 6,70,675/- for spares resulting in excess payment of duty to the extent of Rs. 94,384/- which they claimed as refund. In second case also, the actual assessable value was Rs. 8,871.67 whereas they had charged Rs. 3,16,275.42 which resulted in excess payment of Central Excise duty of Rs. 49,184.61 which was claimed as refund. 4. T he lower authorities have rejected the refund claims on the ground that the ....

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....unt and refund claim was made. Since the full amount has been charged and received, and subsequently credit note was issued, it was held that unjust enrichment is attracted and refund claim is not admissible. He drew attention to the letter issued by the customer in the first case wherein a detailed work-sheet had been sent by them to showing actual amount payable after taking into account the advance paid, material supplied and interest payable on the advance. In this letter dt. 30-8-04, the cost of the spares is shown as Rs. 1 lakh only and even as on that date, there was a balance amount payable to the appellant which goes to show that full payment for the sales made had not been received and the credit note was only issued for regulariz....