9911796707
TMI Blog2016 (4) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit or passing of Cenvat credit does not arise. Appellant have submitted sales invoice wherein it was clear that Cenvat credit was not passed on. In this factual position insistence of the Adjudicating authority for producing Cenvat non-availment certificate, in my view not at all required. As regard other test whether the incidence of refund amount was passed on or otherwise, I find that ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) upheld Order-in-Original No. 6537/2013 AM (I) dated 31/7/2013 and rejected appeal of the appellant. 2. The issue involved is refund claim of excess paid custom duty in respect of Six Bills of Entry. Refund claim was rejected precisely on the ground of unjust enrichment for the reason that appellant have not produced certificate of non availment of Cenvat credit. The Adjudication au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submitted alongwith refund application, therefore it is wrong to say on the part of the appellate authority that appellant have not submitted sale invoices. He further submits that appellant have submitted C.A. Certificate as well as balance sheet from which it is clear that incidence of excess paid duty was not passed on as the same is appearing in the balance sheet as receivable. He submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lear that appellant have submitted sales invoice wherein it was clear that Cenvat credit was not passed on. In this factual position insistence of the Adjudicating authority for producing Cenvat non-availment certificate, in my view not at all required. As regard other test whether the incidence of refund amount was passed on or otherwise, I find that appellant have submitted C.A. certificate as w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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