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TMI Blog2017 (4) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... duty by the appellants has not been disputed and the Department entertained a view that there could be some possible refunds at the supplier’s side, it is for the Department to verify the facts of the case at the supplier’s end. It is not for the appellant to establish sanction or otherwise of any refund to the suppliers. We find that the lower Authorities misdirected themselves and passed legall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal relates to duty payable on the various goods purchased from various supplies the credit on which was availed by the appellant. The appellants were paying duty on the inputs as per the prices mentioned in the invoices, but it was seen that the said amount is higher than the prices mentioned in the purchase orders. The appellants were issuing debit notes on account of difference in prices on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The remand was to examine whether the debit notes issued by the appellant to the supplier of input resulted in any refund claim/sanctioned of differential duty at the supplier s end. It was observed by the Commissioner (Appeals) while remanding the matter that if no refund has been sanctioned at the supplier s end than the Cenvat credit taken by the appellant cannot be disturbed. We find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake any refund. It was further recorded that even the enquiries made with the Jurisdictional Central Excise Authorities could not get proper response. Hence, the lower Authority proceeded to confirm the demand. We find that such confirmation is devoid of legal merit. When the payment of duty by the appellants has not been disputed and the Department entertained a view that there could be some poss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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