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TMI Blog2010 (8) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... documents produced before the Commissioner (Appeals) clearly shows that the duty incidence has not been passed upon the buyer - Accordingly, the observation made by the Commissioner (Appeals) that evidence has not been produced is totally incorrect he impugned order is set aside - Hence, refund claim is allowed. - E/663/2009-Mum - A/447/2010-WZB/C-IV/(SMB) - Dated:- 10-8-2010 - Shri Ashok Jindal, J. REPRESENTED BY : Shri Prasad Paranjape, Advocate, for the Appellant. Shri B.P. Pareira, JDR, for the Respondent. [Order]. - The appellant has filed the appeal against the order of the Commissioner (Appeals), who denied the refund claim of the appellant on the ground of unjust enrichment. 2. The facts of the case are that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) again rejected the refund claim holding that the appellants have failed to produce the evidence to show that duty has not been passed on the buyers of the goods in terms of Section 11B of the Central Excise Act, 1944. Aggrieved from the said order, the appellants are before me. 3. The learned Advocate appearing on behalf of the appellants submitted that it is a case where duty was not to be paid by the appellant but inadvertently they issued duty paid invoice and accordingly debited the duty in their PLA Account. As soon as, they realized that the duty is not payable, they issued credit note to their buyers and filed a refund claim. In fact, no payment has been received from the buyers against the duty part mentioned i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also recorded in his order that the appellants have furnished some information duly certificate by their auditors vide their reply dated 26-2-2009. The information provided only gave the details of recoveries made as a results of credit notes issued in their sundry Debtors Ledger and also stated in this amount was subsequently transferred to Excise Deposits Account under Current Assets, Loan Advances. But the Commissioner (Appeals) wants more evidence without giving any details which documents were required from the appellants. On perusal of the record it is clear that the Chartered Accountant Certificate and the extract of the documents produced before the Commissioner (Appeals) clearly shows that the duty incidence has not been passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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