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TMI Blog2016 (12) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... order. Dy. Commissioner is therefore functioning merely as administrative authority rather than a quasi judicial authority. This indifference will render the whole process futile, because it is pre-judged, based on administration report by the jurisdictional Range Officer and not on his own application or analysis of the facts of the claim under consideration - I am constrained to remand the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority sanctioning the refund claim and crediting the refunded amount to the Consumer Welfare Fund under Rule 7 (6) of Central Excise Rules, 2004. 2. Ld. Counsel submits that the documents and work sheets submitted by them to the adjudicating authority to the refund sanctioning authority have not been adequately considered and although the refund claim has been found in order, the same has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eminders the assesse have not produced the proof for not having passed on the excess duty and in the event of consideration of refund of the Excise Duty claimed by he assesse, it may be sanctioned and credited to the Consumer Welfare Fund. Thus, the assesse have failed to prove with the documentary evidence that the duty has not been passed on to the buyers. In the above circumstances as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above it would appear that the jurisdictional Range Officer and not the Dy. Commissioner Concerned is the adjudicating authority of this order. Dy. Commissioner is therefore functioning merely as administrative authority rather than a quasi judicial authority. This indifference will render the whole process futile, because it is pre-judged, based on administration report by the jurisdictional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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