9911796707
TMI Blog2007 (6) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... orders from M/s. Sony Entertainment (India) Pvt. Ltd. (SME) for the manufacture of Video Compact Discs of songs, movies and cricket matches etc. Accordingly, they had cleared the goods after manufacture of CDs to them on payment of duty. However, later on they found that they paid excess Central Excise duty due to calculation mistake of percentage of royalty and therefore they adjusted the amount of excess paid Central Excise duty paid by them during the month of April to August, 2003 by way of issuing credit notes in the month of June to September, 2003 in the account of SME and subsequently filed refund claim of Rs. 6,79,632/- on 9-2-2004 along with supporting documents showing that they had not passed on the amount of excess paid Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... burden of duty on the goods would help the appellants to get over the bar of unjust enrichment under Section 11B of the Act. I find that the identical case has been decided by the Hon ble Larger Bench of Tribunal in case of S. Kumar s Ltd. v. CCE, Indore - 2003 (153) E.L.T. 217 (Tri-LB) wherein they held that refund claim on the ground of post-clearance adjustment like issuance of credit notes by the assessee is hit by the principles of unjust enrichment. The same view was also taken by Hon ble CESTAT in the case of Ballarpur Industries Ltd. v. CCE, Bhubneswar - 2005 (184) E.L.T. 67 (Tri-Delhi). 3. The appellants contention is that their case is not covered by Larger Bench decision in as much it is not their case that entire realization ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de out of these entries showing invoice receipt of payment received by the assessee. The need of the hour in this matter was a specific invoice payment details evidencing the amount charged and the receipt of payment after deduction of the credit note amount respectively. Alternatively, a statement issued by the Music Company showing the net payment made by them against the respective invoices would have also served the purpose. In view of the above, I do not find any adequate evidence to conclude that duty incidence has not been passed on to the customers. 6. As such, it is seen that even original authority has observed that the net amount received by the appellant evidenced by documentary evidence would serve the purpose. In view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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