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Issues:
1. Refund of cess on imported sugar. 2. Whether the incidence of duty has been passed on. 3. Application of Supreme Court judgment on passing on the duty. 4. Examination of selling goods at a loss. Analysis: Issue 1: The appellant imported white refined sugar from Pakistan and filed claims for refund of the cess paid on the sugar after clearance from customs. The Asst. Commissioner accepted the claims, stating that the requirement in Section 27(2) of the Act had been satisfied. However, the department filed appeals against this decision, leading to the Commissioner (Appeals) setting aside the Asst. Commissioner's order. Issue 2: The main contention was whether the incidence of duty had been passed on by the appellant in the sale of sugar. The appellant argued that they sold sugar at prices quoted in commercial newspapers, indicating that the duty had not been passed on. However, the departmental representative argued that market forces determined prices and that selling goods without profit was unlikely. Issue 3: The appellant relied on a Supreme Court judgment regarding the refund of excise duty on rectified spirit, emphasizing that the duty was not passed on due to fixed prices. However, the Tribunal rejected the argument that prices in newspapers determined actual selling prices, emphasizing that such prices were not conclusive evidence of passing on the duty. Issue 4: The appellant contended that they sold goods at a loss, implying that the duty was not passed on. The Tribunal found this claim required detailed examination and substantiation with supporting documents. Consequently, the matter was remanded to the adjudicating authority for further investigation within two months. In conclusion, the Tribunal allowed the appeal, setting aside the previous order and remanding the case for a detailed examination of whether the goods were sold at a loss and if the incidence of duty had been passed on, emphasizing the need for concrete evidence to support the appellant's claims.
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