2015 (2) TMI 1085

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..... enrichment - Held that:- It is an admitted fact that appellant was not indicating the excise duty separately in the invoice and the invoice were indicating the cum duty price. The appellant has not been able to produce any accounting document such as balance sheet etc. to prove that the said amount has been paid by them separately and is being considered as receivables even now. In the absence of .....

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..... his computation but later on paid the differential duty demanded by the revenue. However, matter was adjudicated before the appropriate authority and finally the matter was settled in favour of the appellants. Appellant consequently filed refund of the extra amount of duty paid. Initially, the said amount though sanctioned but was transferred to the Consumer Welfare Fund. The appellant filed appea .....

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..... ue is now settled by the Larger Bench of the Tribunal in the case of Shivagrico Implements Ltd. 2006 (199) ELT 55 (Tri-LB). Consequent to the said order of the Hon'ble High Court the original authority confirmed the demands relating to the refund claim which was already granted to the appellant as the appellant in spite of giving large number of opportunity failed to produce any evidence to pr .....

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..... all the documents have been washed away in flood in 2005, they are not in a position to provide the detail. Ld. counsel was also asked whether there is any evidence such as balance sheet etc. to prove that the said amount was not considered as expenditure and is still being considered receivable from the government. Ld. counsel stated that no such document is available and all the documents have .....

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..... s not indicating the excise duty separately in the invoice and the invoice were indicating the cum duty price. The appellant has not been able to produce any accounting document such as balance sheet etc. to prove that the said amount has been paid by them separately and is being considered as receivables even now. In the absence of any evidence the claim of the appellant that they have not passed .....

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