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TMI Blog2018 (6) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... ant had not passed on the amount to the buyers - appeal allowed - decided in favor of appellant. - C/88015/17 - FINAL ORDER NO. A/86220/2018 - Dated:- 19-3-2018 - Mr. M.V. Ravindran, Member (Judicial) Shri H.G. Dharmadhikari, Advocate for appellant Ms. Trupti Chauhan, Asst. Commr (AR) for respondent ORDER Per: M.V. Ravindran This appeal is directed against order-in-app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the FY 2011-12, 2012-13, 2013-14 and 2014-15. The duty was paid on 31.03.2012 and from the extract of the balance sheet for 2011-12 it is seen that the amount was not shown as recoverable from the govt. and it was expensed to P L account in the financial year 2011-12. The C.A Mr. Alpesh Patel M No. 123850 of M/s A.J. Patel Co. in the said certificate has certified that the amount of excess c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicates that the appellant has already received the said amount of ₹ 3,54,546/- in the FY 2013-14 and it was not related with the issue in the case of the above circumstances, I am of the opinion that the appellant has failed to prove that they have not passed the excess duty paid to their consumers and they will be unjustly enriched if the refund is granted to them. 4. On perusal of C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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