2017 (3) TMI 850

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... them at the time of provisional assessment recovered from the buyers wherein all the amount shown in the balance amount recoverable from the department - the respondent has complied with the condition of CBEC Circular 23.06.2004 and after examining all these issues the Ld. Commissioner (A) has sanctioned the refund claim same is in accordance with law - appeal dismissed - decided against Revenue. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6.2004, even in the case of finalisation of provisional assessment duty would be deemed to have been passed on the buyers unless the contrary is proved by the respondent and no such evidence was produced by the respondent. It was assumed that unjust enrichment has occurred and the refund claims sanctioned appeared erroneously sanctioned. In these set of facts, a show cause notice was issued to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d that the refund claim has arisen of finalization of provisional assessment during the course of appeal stage. The respondent had produced the copy of invoices showing that they have given higher discount than the provisional discount considered. They have produced the CAs certificate to the effect that the respondent has not collected the difference in excise duty from the dealers and the same h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X