2016 (2) TMI 588

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mstances, the credit note issued by the respondent to their buyers is a sufficient document to hold that respondent has passed the bar of unjust enrichment. As discussed above, the fact is on record that buyer of the respondent are not registered dealer and have not taken Cenvat credit of the duty paid by the respondent. In that case, credit note issued by the respondent is sufficient proof of passing the bar of unjust enrichment. In these circumstances, hold that respondent is entitled for refund claim of excess duty paid by them at the time of provisional clearance of the goods. - Decided in favour of assessee
Shri Ashok Jindal, Member (J) Shri G.R. Singh, DR, for the Appellant. Shri Satyaprem Majumder, Advocate, for the Respondent. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) Ltd. v. CCE, Cochin - 2008 (9) S.T.R. 281 (Tri.-Bang.). 4. On the other hand ld. Counsel for the respondent submits that in this case the goods were cleared provisionally. Later on, assessment were finalized and as per the assessment order respondent were entitled to claim refund of excess at the time of provisional clearance of the goods. He further submits that the buyers to whom they have cleared the goods are not registered with Central Excise Department. Therefore, claiming the Cenvat credit on the strength of invoices issued at the time of clearance does not arise. In these circumstances, credit notes issued to the buyers/dealers is evidence that the buyer is not burdened with the duty element. Therefore, they have passed the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spondent or not. Admittedly the buyer of the respondent are not registered with Central Excise Department, therefore, claiming the credit of duty paid by the respondent does not arise. In these circumstances, the credit note issued by the respondent to their buyers is a sufficient document to hold that respondent has passed the bar of unjust enrichment. Further, the case laws relied by the ld. AR are not relevant to the facts of this case, as in the case of Fenner India Ltd. (supra) the goods were cleared on final assessment done by the assessee itself and later on they have issued credit notes without ascertaining the fact that whether buyer has taken the credit of duty paid at the time of clearance of the goods or not. Further, the case o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X