9911796707
TMI Blog2000 (9) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal arises from Order-in-Appeal number 18/2000 dated 11-1-2000 passed by Commissioner (Appeals), Madras dismissing the party s appeal seeking refund of Rs. 50,589/- and has confirmed the Assistant Commissioner (Refunds-Air) order directing to credit the said amount to the Consumer Welfare Fund. In his order he has merely held that in terms of Section 28C, documents relating to assessment, sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Further, with regard to the finding of the Assistant Commissioner that there was no direct/indirect evidence to show that the excess duty for which they have filed refund claim were not passed on to the customers and his further finding that it is not possible to make a direct co-relation of item to item, i.e. goods imported and traded and marketed by them from the records is totally an incorre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been paid. There was no question of looking into one-to-one co-relationship between the import and sale of the product, which was not material for the purpose of grant of refund. Therefore, he contends that both the orders are without due application of mind and without looking into the documents produced and hence the orders are not sustainable. 3. Ld. DR. Shri S. Sudarsan defends the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re has to be one-to-one co-relationship in the matter, it is not possible to accept the said findings. The simple question which is required to be determined in the matter is whether the imported goods were entitled to the benefit of Notification in question, and whether excess duty had been paid and whether incidence have been passed on to the customers or not. Revenue has not disputed the fact p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, the finding is not a correct finding. In that view of the matter, the impugned order and the Assistant Commissioner s order are set aside and matter remanded to the original authority for de novo consideration with a direction that only the aspect pertaining to excess payment and the evidence pertaining to incidence of duty not having been passed on to customers should be re-examined ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
