9911796707
TMI Blog2010 (6) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... d that- claim of refund cannot be denied discarding revenue’s argument that mechanism of issuance of debit notes and credit notes, if countenanced, it will open flood gates for pilferage of revenue, the Hon’ble High Court of Rajasthan did not agree with the proposition that it can open flood gates, inasmuch as, where false, fictitious or shame Debit note and credit note are issued for adjustment, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the appellant. This factual aspect is proved from the debit notes issued by the manufacturer and that was led as evidence before authorities below. The same is also verifiable from page 57 and 58 of the appeal folder. There is no dispute at all that this appellant does not disagree to the proposition of the manufacturer. Once the tax liability was known to each other and that too, when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diately to claim the refund, it is disentitled to the same following the decision of the Tribunal in the case of Commissioner of Central Excise, Jaipur-II vs. Adarsh Guar Gum Udyog reported in 2000 (120) ELT 138 (Trib.). 3. Heard both sides and perused the factual position submitted by the ld. Counsel which is apparent from para 10 of the appellate order at page 3 thereof. Ld. Commissioner consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is able to show, that the burden is not passed on, or it has been reversed, the claim of refund cannot be denied discarding revenue's argument that mechanism of issuance of debit notes and credit notes, if countenanced, it will open flood gates for pilferage of revenue, the Hon'ble High Court of Rajasthan did not agree with the proposition that it can open flood gates, inasmuch as, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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