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TMI Blog2009 (5) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (A), who allowed the appeal by remanding the matter back to the Adjudicating Authority to reconsider the claim to the extent of quantity already consumed, after verifying all the aspects. The Adjudicating Authority passed an order sanctioning the refund claim, but credited the same to the Consumer Welfare Fund. Held that- burden of duty was passed on and importer was not entitled to refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (A), who allowed the appeal by remanding the matter back to the Adjudicating Authority to reconsider the claim to the extent of quantity already consumed, after verifying all the aspects. The Adjudicating Authority passed an order sanctioning the refund claim, but credited the same to the Consumer Welfare Fund. Aggrieved by such an order, the appellant again moved to Commissioner (A). The l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 995 (80) E.L.T. 410, which has been affirmed by the Hon'ble Supreme Court as reported in 2002 (143) E.L.T. A75 and in the case of ITC Bhadrachalam Paperboards Ltd. v. CCE - 2002 (146) E.L.T. 582 will squarely cover the issue in their favour. 4. The learned departmental representative would submit that they have not produced any evidence to show that the amount of refund claimed by them has not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... change in the sale price before and after importation. From the documents produced it is evident that the date mentioned against "before import of the item" was 31-8-00 (C. Ex. Invoice) and 4-9-2000 (Commercial Invoice) which are well after the B. E. date i.e., 3-7-2000. All the invoice copies produced are post-clearance sales and no pre-clearance sales invoice has been produced. The Chartered Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o find that the Chartered Accountant's certificate produced before the learned Commissioner (A) has not indicated that the disputed amount is 'receivable from the customs'. Today also they are not able to justify, as to why this amount has not been shown as receivables from the customs. In the absence of any evidence to show that the amount has not been recovered from the customs, we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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