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TMI Blog2014 (4) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... not paid by M/s. L&T for the amount of refund claimed by them. I also find that in the identical situation, the case law cited by ld. Counsel would apply especially and specifically in the cases cited by ld. Counsel in two judgments i.e. Andhra Pradesh Paper Mills Ltd. (2009 (2) TMI 675 - CESTAT, BANGALORE) will cover the issue in favour of the assessee. Accordingly, I am of the considered view that the order of the First Appellate Authority is correct and legal and does not suffer from any infirmity - Decided against Revenue. - Appeal No. E/926/11 - - - Dated:- 17-1-2013 - Hon'ble Mr. M.V. Ravindran, Member (Judicial) For the Appellant : Shri S. K. Mall (AR) For the Respondent: Shri W. Christian (Adv.) JUDGEMENT Per: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder and allowed the appeal. Aggrieved by such an order, the Revenue is before the Tribunal. 5. The ld. Additional Commissioner (AR) would submit that the impugned order of the Commissioner (A) is contrary to the law. It is his submission that the Respondent Assessee had not supplied the required original invoices and also not established that excess payment made by M/s.IOC Ltd. are not recovered from the recipient M/s.L T. It is also his submission that the certificate produced subsequently is not sufficient to establish that there is no unjust enrichment. He would submit that the judgment of the Larger Bench in the case of Grasim Ind.(Chemical Division) [2003 (153) ELT 694 (Tri.-LB.)] will apply in this case also. 6. The ld. Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (A) in the impugned order has recorded the following findings: 8.3. As the original invoice copy meant for the buyer has not been submitted by the appellants, a doubt arises as to whether the duty shown in the invoice in respect of the discount amount has been availed as cenvat credit by M/s. Larsen Toubro, which would amount to unjust enrichment. For this, the Appellants vide letter dated 13.04.09 had submitted a Disclaimer Certificate dated 31.03.09 from Larsen Toubro Ltd., wherein it is certified as under: We have no objection for excise duty refund of Rs.6,75,238/- by M/s. Indian Oil Corporation Ltd. as the same have been recovered by us from their invoices billed to us. We have neither claimed refund of Rs.675238 from ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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