2016 (2) TMI 1224

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..... vances (Advance Recoverable)”, as revealed from the books of accounts and balance sheet, there is no reason to hold that the incidence of duty was passed on to the customers. Hence, the refund claim cannot be rejected on the ground of unjust enrichment - appeal allowed - decided in favor of appellant. - E/2072-2073/2006-EX(DB) - Final Order Nos. A/53034-53035/2016-EX(DB) - Dated:- 29-2-2016 - S .....

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..... on regarding the correlation between the debit and credit entries made as contended by them. We find that appellant filed the documents as directed by the Tribunal. It is contended that the appellant debited the entire amount of duty including the portion of duty arising due to inclusion of notional profit in the assessable value from the customers account and simultaneously, the excess duty aga .....

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