2009 (7) TMI 996

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..... lant is engaged in the manufacture of sugar, molases and special denature spirit. They filed a refund claim of Rs. 3,84,444/- of Education Cess cleared by them during the period 9-7-2004 to 17-9-2004 on the ground that Education Cess was introduced with budget of 2004 and the clearances affected during the said period was out of the stock manufactured by the appellant before the said levy was intr .....

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..... 2. Learned advocate, Shri J.C. Patel, appearing for the appellant submits that it is not a case of any fraud and wilful misstatement or suppression of fact with an intent to evade duty so as to attract the provisions of Section 11AC of Central Excise Act, 1944. Refund was claimed by them and duly sanctioned by the Original Adjudicating Authority. However, when Revenue filed an appeal on the gro .....

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..... was thoroughly examined by the Joint Commissioner and it is thereafter that he passed the order sanctioned the same. He has also examined unjust enrichment angle, took into consideration the Chartered Accountant certificate and the sale pattern of the sugar and has come to a categorical finding that the Cess paid by the appellant has not been passed on to their customers. Can it be said, in the .....

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