2009 (4) TMI 147

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....R, for the Respondent. [Order].- This appeal filed by the assessee is against rejection of a refund claim as hit by the bar of unjust enrichment. On 16-7-2006, the assessee had sold their excisable products, under four invoices, to M/s. TTK-LIG Ltd. (hereinafter referred to as the buyer). These invoices together carried a total amount of duty of excise, Rs. 77,444/-. Later on, the assessee file....

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....goods had no relevance to the refund claim filed by the former. The appeal filed by the assessee against the decision of the adjudicating authority did not succeed. Hence the present appeal filed against the order of the Commissioner (Appeals). 2. After hearing both sides, I find that the refund claim in question is liable to be allowed in view of the Rajasthan High Court's ruling in UOI v. A.K....

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....rebuttal, by proving issuance of debit note and credit note. It was also observed that, where goods were sold on credit, the purchaser might pay a lesser amount to the seller than what was borne on the relevant invoice, while making payment of the price of the goods. At this stage, the burden would shift to the Revenue to prove that the claim of the assessee was not correct or that the burden of d....

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....elevant purchase order. A copy of this purchaser order available on record shows that the buyer proposed to purchase goods from the assessee on credit basis, a condition obviously accepted by the assessee. It is in this scenario that the subsequent conduct of the parties should be examined. On 30-7-2006, the buyer sent a letter to the assessee, declining to accept the burden of duty on the above g....