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2012 (4) TMI 410 - AT - Central ExciseRejecting the refund claim filed by the assessee for refund of duty paid and not collected from their purchasers - the refund claim has arisen on the ground that the appellant was not supposed to discharge duty liability on the medicines which were cleared from the factory premises as they were exempted Held that -Chartered Accountant s certificate concluding that there was non-passing of the incidence of duty to the buyer is produced for first time - this certificate was not produced before lower authorities the same needs to be considered which is first defense of the appellant - set aside the orders of lower authorities and remand the matter back to re-consider the issue afresh in the light of the certificate issued.
Issues:
Refund claim rejection for duty paid but not collected from purchasers. Analysis: The appellant filed an appeal against the Order-in-Appeal upholding the rejection of the refund claim for duty paid but not collected from their purchasers. The appellant claimed that they were not required to discharge duty liability on medicines cleared from the factory premises as they were duty-exempt. The appellant submitted a certificate from a chartered accountant indicating non-passing of duty incidence to buyers, which was not presented before the lower authorities. The Revenue argued that since the appellant indicated duty liability in the invoices, they might have collected the amount from buyers, and no debit or credit notes were issued for adjustment. The Tribunal noted that the certificate from the chartered accountant was produced for the first time and concluded that the issue required factual verification from records and other evidence by the adjudicating authority. Therefore, without expressing any opinion on the case's merits, the Tribunal set aside the lower authorities' orders and remanded the matter for fresh consideration based on the chartered accountant's certificate by Shri G.K. Chaturvedi & Co. The Tribunal allowed the appeal by remanding the case to the adjudicating authority for a re-evaluation of the issue in light of the new evidence. The adjudicating authority was directed to follow the principles of natural justice before reaching any conclusion.
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