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TMI Blog2018 (2) TMI 1795X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. ORDER This appeal is directed against Order-in-Appeal No. VIZ-CUSTM- OOO-APP-034-17-18, dated 13-10-2017. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding refund claim of excess duty paid by the appellant herein alongwith interest is eligible for refund or otherwise. 4. Appellant is a manufacturer of bulk drugs, imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is eligible for the refund of the amount of differential duty alongwith interest paid by them. He is not also disputing that the appellant has consumed the imported goods for production of final products but held that appellant might have passed on the amount for which refund is claimed on the price of the final products. 6. Adjudicating authority as well as first appellate authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person or availed as CENVAT credit. On the face of such categorical certificate issued by the Chartered Accountant, I find that the lower authorities have not put forth any evidence to controvert that the Chartered Accountant certificate was incorrect. In the absence of any other contrary evidence to show that the excess amount paid by the appellant is recovered from anyone, I find that the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 9. In view of this, I hold that even the interest paid by appellant which has been charged by Revenue, needs to be refunded to appellant. 10. In short, impugned orders are set aside and appeal is allowed holding that appellant has been able to justify that he has not passed on the burden of the amount claimed as refund to any other person. 11. Appeals are allowed with consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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