9911796707
TMI Blog2016 (9) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... r held that the claim is liable to be rejected on the ground of unjust enrichment as the assessee has failed to produce the copies of the contracts entered into with the customers from which it could have been established. We find that the first appellate authority in the impugned order has considered all these submissions and given a detailed finding on all the points. Therefore, we are in complete agreement with the view taken by the first appellate authority and find no reason to take a different view. Accordingly, the impugned order is upheld. - Decided against the Revenue - E/3102 of 2007 - Final Order No 52995/2016 - Dated:- 11-8-2016 - Mr. Satish Chandra President Justice (Dr.) and MR. V. Padmanabhan, Member (Technical) Sh. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter as required under the erstwhile Rule 233-B; and (ii) The assessee has paid duty availing the modvat/cenvat credit. Hence, in the absence of any specific direction from the High Court, the refund cannot be allowed to them. 3. We have heard Shri G.R. Singh, learned DR for the Revenue as well as Shri Pinaki Addy, learned counsel for the assessee, and have perused the relevant records. 4. There is no dispute on the fact that the benefit of small scale industrial exemption will be allowable to the assessee consequent upon to the grant of the SSI registration certificate w.e.f. 12.05.1989 on the direction of the Hon'ble High Court of Madhya Pradesh at Jabalpur. The original authority has rejected the refund claim taking the view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. There is no reference to payment of excise duty by the customers. Therefore, prima facie, this contract would indicate that the appellants had not intended to pass on the element of duty of excise to the customers. It is further seen that the Assistant Commissioner, Central Excise Division Satna, vide letter C.No. CEX/REF/STA/06/5593, dated 27.08.2007 has given a categorical report that the excise duty has not been passed on by the appellants to their customers. He examined each and every commercial invoice, gate pass and other documents, such as ledgers, to come to such a conclusion. Therefore, on the basis of this report, I hold that the appellants have not passed on the duty of excise to the customers. 9. The appellants could not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
