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TMI Blog2014 (12) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... o (2000 (11) TMI 146 - HIGH COURT OF JUDICATURE AT MADRAS) is in challenge before the Apex Court, therefore, impugned order is to be set aside. When it was asked, what is the status of the case in Addison & Co. in Apex Court he could not give update of the said case. In the absence of non-finalisation of the decision in Apex Court, the decision of the Hon'ble High Court of Madras is enforceable as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y @ 16% to their customers. As per notification no. 16/04 dated 28.02.2004, the duty on the finished product was reduced to 8%. Therefore, the customers did not pay excise duty over and above @8% on the finished product. In these circumstances, the respondent issued credit note to their customers of excess duty charged in the invoice and filed a refund claim of the excess duty paid by them. The Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication no.16/04 dated 28.02.2004. He also submits that there is no evidence on record that the respondent have received any amount on account of excess duty charged in the invoice from the customers. Therefore, the bar of unjust enrichment is not applicable in the facts of this and when contrary evidence is not produced by the revenue, the appeal is to be rejected. 5. Heard both sides. Consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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