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TMI Blog2017 (9) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-30463/2017 - A/31338-31373/2017 - Dated:- 24-8-2017 - Mr. M. V. Ravindran, Member (Judicial) Sh. T. Jagpathi Rao, Consultant for the Appellant. Sh. P. S. Reddy, Assistant Commissioner (AR), Sh. Arun Kumar, Deputy Commissioner (AR) Sh. Guna Ranjan, Superintendent (ARs) for the Respondent. ORDER [Order per: M.V. Ravindran.] All these appeals are directed against Order-in-Appeal No.HYD-EXCUS-001-APP-89 to 110 112-16-17 dated 30.12.2016, HYD-EXCUS-003-APP-28 to 40-16-17 dated 11.01.2017. Since all the appeals are filed against the same impugned order and is of the same appellant the appeals are disposed of by a common order. 2. Heard both sides and perused the records. 3. On perusal of records, it trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority to reject the refund claim on the grounds of unjust enrichment provided under Section 11B of the Act, 1944, the appellants have pleaded that when the amount paid and claimed as refund was not actually duty, but a deposit, the question of unjust enrichment does not arise. They relied on the decisions of judicial authorities reported in paragraph 3 of this order to submit such a view. I find that the appellant had raised such a plea before the original authority as well and that the original authority has carefully and properly examined the said plea before arriving at his conclusion not to agree with such plea and deny the claim of refund for lack of evidence submitted to prove that the incidence of cess paid had not been passed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ims refund of the amount as .has been held by the Hon'ble Tribunal in the case of JSB Aluminium Vs CCE, Jamnnu [2012 (2) ECS 71 (Tri.-Del.) original authority has recorded, on verification of the P LA accounts fort the relevant years of the appellants and other books of accounts that the appellants had booked the amount of cess paid at the relevant time under the head 'expenses' . The appellants are not in disagreement with this fact. It is also noted that the appellants have not shown such cess paid as 'receivables' in their balance sheets. The appellant drew my attention to the decision of Hon'ble Tribunal in the case of Shipbing Corporation of India Ltd., Vs. Commissioner of Customs, Jamnagar, reported in 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s fixed were not based on the duty and cess paid on them as well. I have considered these submissions and find that the burden to show that the price charged was not inclusive of the cost incurred on account of cess paid to the government and which was claimed as refund is on the appellant. The CA certificate produced does not state more than what is submitted by the appellant in in the appeals. It only suggests that the price at which the appellants sold goods did indicate any reference to the amount of cess paid. It does not rule out that the sale price did not, at any point of time, take into account the amount of cess paid. In fact, in view of the accounting of cess paid as an expense, the price is to be held inclusive of such expenses. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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