9911796707
TMI Blog2018 (10) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... ontention that the burden stands discharged by virtue of the Chartered Accountant's certificate. The impugned order of the Tribunal merely relied upon decisions of its coordinate benches to conclude that the Appellant has not discharged its burden of establishing that duty has not been passed on by the Appellant's to its customers. In none of the cases relied upon by the impugned order of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 30th June, 2011 was dismissed upholding the denial of refund on ground of unjust enrichment. 2. Ms. Patil, the learned counsel in support of the Appellant urges only following re-framed question of law for our consideration:- a) Whether on the facts and in the circumstances of the case and in law as the Tribunal justified in rejecting the claim of refund on the ground of unjust enrichm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that mere passing of credit notes would not amount to discharge of burden to establish that the duty has not been passed on customers and invites our attention to the decision of the Supreme Court in the case of Commissioner of Central Excise, Madras Vs. Addison Co. Ltd. 2016 (339) ELT 177 SC . However, she points out while holding so, the Apex Court has observed in paragraph 35 and 36 of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he cases relied upon by the impugned order of the Tribunal was the claim to establish absence of unjust enrichment supported by a Chartered Accountant's certificate as in this case. 7. In the above view, the substantial question of law as formulated is answered in the negative i.e. in favour of the Appellant and against the Respondent Revenue. 8. The impugned order dated 7 June 2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
