In the High Court of Punjab and Haryana, Chandigarh C.E.A. No. 66 of 2005 (O&M) Date of Decision: 22.01.2007 The Commissioner, Central Excise Commissionerate, Chandigarh. …Appellant Versus M/s Goetze India Ltd., Bahadurgarh. …Respondent CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE VINOD K. SHARMA PRESENT: Mr. M.S. Guglani, Advocate, Central Government Counsel, for the Appellant. Mr. M.P. Devnath, Advocate, for the respondent. JUDGMENT M.M. KUMAR, J. (Oral) So called substantial question of law in this case is as under:- “Whether the bar of unjust enrichment under Section 11B of the Central Excise Act, 1944 is applicable on post clearance transactions via credit notes?” A Division Bench of this Court has dealt with precisely the same question of law in the case of Commissioner of Central Excise, Chandigarh v. Vardhman Industries Ltd., 2006 (202) Excise Law Times 765, and has decided against the Revenue. Therefore, the appeal is dismissed. (M.M. KUMAR) JUDGE (VINOD K. SHARMA) January 22, 2007 JUDGE Pkapoor