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TMI Blog2016 (3) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, the invoice clearly show the amount of duty is being passed on. The invoices are required to show in the format prescribed under the law in respect of each consignment the amount of duty passed on. In fact, the appellant being a registered dealer is legally required to take credit of the duty paid and in each invoices pass on proportionate credit to the buyers. The invoices produced by the appellant show that he has done so. Not only he has taken credit but also passed on the same to the buyers. Therefore, as the appellant has passed on the credit to the buyers and also passed on burden of duty to the buyers, no refund can be sanctioned. - Decided against the appellant - Appeal No. C/88316/14 - - - Dated:- 22-12-2015 - SHRI RAJU, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er however rejected the claim of refund on the grounds that evidence of non-availment of CENVAT Credit has not been submitted and the refund claim filed by the importer is incomplete. The matter was taken up in appeal before the Commissioner (Appeals), who also upheld the Order-in-Original on the grounds that no evidence of non-availment of CENVAT Credit has been submitted. The said order also observed that the appellants have failed to produce the copy of sales invoice. 2. The learned Counsel for the appellants argued that they have indeed produced sales invoice in original before the original adjudicating authority, however, since the original adjudicating authority has mis-placed all the documents, they had submitted a fresh set which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the invoice produced by the appellant shows that the appellant has indeed passed on the burden of duty to the buyers. The appellant importer is also a registered dealer, registered with Central Excise. The invoice being issued by him are under the Central Excise Rules, the invoice clearly show the amount of duty is being passed on. The invoices are required to show in the format prescribed under the law in respect of each consignment the amount of duty passed on. In fact, the appellant being a registered dealer is legally required to take credit of the duty paid and in each invoices pass on proportionate credit to the buyers. The invoices produced by the appellant show that he has done so. Not only he has taken credit but also p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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