9911796707
TMI Blog2016 (12) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... er terms without enhancement - whether the refund claim filed for excess paid duty due to withdrawal of enhancement of coal price notified by CIL, justified? - Held that: - We note that both the lower Authorities have rejected the claims without verifying the claims and documents submitted by the appellants. The orders were perfunctory and vague. Certain case laws were relied without examining factual context and applicability - The Original Authority simply rejected the appellants claim with no finding/order regarding crediting the amount to welfare fund in terms of Section 11B. Both the lower authorities failed to appreciate that the presumption under Section 11B is rebuttable. When evidences for such rebuttal are produced by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the month of January 2012 with enhanced price. The buyers of coal paid coal price and duty thereon as per earlier terms without enhancement. Appellants filed refund claims for excess paid duty due to withdrawal of enhancement of coal price notified by CIL. 2. The claims were rejected by the Original Authority and the rejections were upheld by the First Appellate Authority. Both of them recorded that once the duty has been passed on at the time of clearance of the goods, subsequent issue of credit notes have no bearing on the initial passing on incidence of duty to the customer and thus the claim of refund is hit by clause of unjust enrichment. The lower authorities held that the appellants failed to establish that they had not passed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that lower authorities recorded that the appellant failed to produce any documentary evidence in respect to the transactions made with buyer companies. We have perused appeal records. The appellants submitted, categorically, that they have not passed on the burden of the excess duty amount to the customers at any point of time. They have submitted : (a) bank statements for the relevant period alongwith statements reconciling with bills raised by appellant to power companies ; (b) certificates from the power companies in which they had stated that they had not paid the excess duty amount to the appellant ; (c) certificate of Chartered Accountants stating that the excess excise duty paid under protest by the appellant has not been r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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