2017 (6) TMI 610

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..... d the refund, observing that the Appellant could satisfy that the burden of duty has not been passed on to any other person. However, on an appeal by the Revenue, the learned Commissioner (Appeals) arrived at an altogether different finding on which was not communicated to the appellant to explain/rebut the same by material particulars - In these circumstances, the appellant should be given a fair chance to explain the said objection/finding of the learned Commissioner (Appeals) - appeal allowed by way of remand.
Dr. D.M. Misra, Member (Judicial) For Appellant: Shri Anand Nainawati, Advocate For Respondent: Shri Sameer Chitkara, A.R. ORDER Per: Dr. D.M. Misra These appeals are filed against respective orders since involves a common .....

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..... d amount was shown as receivable in the balance sheet of financial year 2011-12. Assailing the impugned order of the learned Commissioner (Appeals), the learned Advocate submitted that merely because the refund amount was not shown as receivable in the Balance for the Financial 2010-11, the learned Commissioner (Appeal) has wrongly construed that the amount paid in 2010-11 be considered as expenditure in that year and accordingly, became cost of manufacture of the product, therefore, the burden of duty claimed as refund must have been passed to the customer. The learned Advocate for the appellant submits that this view has been taken unilaterally by the Commissioner(Appeals) without affording an opportunity to the Appellant to explain the f .....

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..... den of the duty claimed as refund must have been passed to the customers. I find that initially the Adjudicating authority after analyzing the evidences on record, sanctioned the refund, observing that the Appellant could satisfy that the burden of duty has not been passed on to any other person. However, on an appeal by the Revenue, the learned Commissioner (Appeals) arrived at an altogether different finding on which was not communicated to the appellant to explain/rebut the same by material particulars. In these circumstances, I am of the view that the appellant be given a fair chance to explain the said objection/finding of the learned Commissioner (Appeals). In the result, the appeals are allowed by way of remand to the Commissioner (A .....

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