2015 (3) TMI 1223

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gh, learned counsel for the appellant. 2. This central excise appeal has been filed by the Commissioner of Central Excise and Service Tax, Ghaziabad against the Final Order No. A/53453-53455/2014-EX (DB) dated 21st August, 2014 passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi in Excise Appeal No. 55371 of 2013-EX (DB) along with connected excise appeals f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... "5.5. Thus, in view of the facts available on record and following the ratio of the aforementioned court rulings, I hold that provisions of unjust enrichment are not applicable to the present case since the duty of excise claimed to be excess paid in the instant appeal has been credited back to the buyers account by the appellant by way of issuing the credit notes. However, the adjudicating aut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... having effect on the quantum of duty. If the discounts are given, the value would be lowered resulting in assessees' liability to pay reduced duty in which case, if the assessee has paid back the excess duty to the customers, he would be entitled to the refund of the same. 8. We make it clear that we are only clarifying the legal issues, on the point of unjust enrichment, which are subject t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X