9911796707
TMI Blog2013 (4) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... d as part of the duty by showing in the invoice but was paid under protest during the course of investigation and after the investigation would show that the appellants could not have collected this amount from the customers. This aspect along with the review of the balance sheet and the chartered accountant’s certificate taken together would show that that respondent has discharged the obligation cast on him to shows that there was no unjust enrichment in this case. Therefore it becomes a rebuttable evidence and once this much evidence has been produced it was for the Revenue to come out with any evidence to show this claim to be false - refund allowed - decided against the revenue. - E/940/2007 - A/10094/2013-WZB/AHD - Dated:- 20-12-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent also paid Rs. 1,50,00,000/- vide TR 6 Challan No. 09/94-95 dated 29-06-1994 under protest. Accordingly the respondent also submitted the protest letters to the department. The demand notice issued to the respondent was contested by the respondent and the same got culminated into order passed by CESTAT vide its order No. C-II/535-558/99-WZB dated 9-3-1999 [1999 (111) E.L.T 223 (Tri- Mum.)] wherein CESTAT set aside the demand and dropped the proceedings. Upon the receipt of the said order of CESTAT, the respondent submitted the refund claim of amounts paid of amounts paid during the course of investigation on 28-9-1999. Department also challenged the order of CESTAT before the Hon ble Apex Court vide Civil Application No. 6480-6489 of 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by Hon ble Apex Court. The Original Adjudicating Authority vide its Order in Original 01 to 03/AC/Ref/07 and 02 to 4/AG/Dem/07 dated 29-01-2007 after due adjudicating rejected the refund claims on the ground of limitation and unjust enrichment. Being aggrieved by the said Order in Original the respondent preferred appeal before Commissioner of Central Excise (Appeals) vide Order in Original No. 183/2007 (Ahd. 1) dated 30-4-2007 set aside the Order in Original rejecting the refund claims and same is under challenge in the present appeal before the Tribunal. 2. The issue involved is whether it can be said that the respondents have not been able to show that the duty liability suffered by them has not been passed on by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied by documents which could satisfy departmental authority that incidence of duty was not passed on. 4. Ld. counsel for the respondents submits that it is not correct to say that the respondents did not produce supporting documents as evidence and the chartered accountant s certificate was not giving enough details. He draws our attention to the chartered accountant s certificate and the enclosures submitted by him. He also submits that amounts were not collected in the invoices but were subsequently paid after the investigation was taken up and since the appellants had felt that they had a strong case, they did not recover this amount and instead carried forward in their balance sheets from 1994 onwards till the amount was refunded as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collected as part of the duty by showing in the invoice but was paid under protest during the course of investigation and after the investigation would show that the appellants could not have collected this amount from the customers. This aspect along with the review of the balance sheet and the chartered accountant s certificate taken together would show that that respondent has discharged the obligation cast on him to shows that there was no unjust enrichment in this case. Therefore it becomes a rebuttable evidence and once this much evidence has been produced it was for the Revenue to come out with any evidence to show this claim to be false. In view of the peculiar facts of the case and circumstances discussed above, we consider that n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
