2015 (5) TMI 1145

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..... redit at the consignee’s end, is in conformity with law - it is observed that the verification of Cenvat credit records will reveal the position whether the duty burden has been passed on or not. Therefore, the original authority is directed to verify the relevant records to arrive at the conclusion whether the excess amount of excise duty paid by the respondent has been taken by the recipient, as Cenvat credit - Appeal allowed by wya of remand.
Shri S.K. Mohanty, Member (J) Shri B.B. Sharma, DR, for the Appellant. Shri H.V. Ghirnikar, Consultant, for the Respondent. ORDER Revenue is in appeal against the impugned order dated 2-4-2014 passed by the Commissioner (Appeals), Central Excise, Raipur-I. 2. The brief facts leading to .....

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..... e before this Tribunal, on the ground that the impugned order is erroneous for the reason that the same has not considered the fact that endorsement of invoices is essential for availing appropriate credit by the consignee, and that the aspect of unjust enrichment has not been properly considered by the Commissioner (Appeals). 4. Ld. DR Shri B.B. Sharma appearing for the appellant Revenue while reiterating the grounds of appeal, further submitted that verification of duty paid documents at the consignee's end, is required to be done under Rules 3 and 4 of the Cenvat Credit Rules, which the Commissioner (Appeals ) has lost sight too. 5. Per contra, the ld. Chartered Accountant Shri H.V. Ghirnikar, appearing for the respondent sub .....

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..... s end, is in conformity with law. Further, it is observed that the verification of Cenvat credit records will reveal the position whether the duty burden has been passed on or not. Therefore, the original authority is directed to verify the relevant records to arrive at the conclusion whether the excess amount of excise duty paid by the respondent has been taken by the recipient, as Cenvat credit. If it is found that the recipient has not availed credit on the excess duty paid by the respondent, the doctrine of unjust enrichment cannot apply to the facts of the case and the respondent will be eligible for the refund. 8. The appeal is disposed of in the above terms. The cross appeal filed by the respondent is also disposed of. (Dictat .....

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