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2019 (11) TMI 480

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..... examined the said invoices, we deem it fit to set aside the impugned order and remand the matter to the Original Adjudicating Authority - Needless to say that the appellant would produce the entire documentary evidences before him and would establish, either from the said invoice or from any other evidence that the duty element of which refund is being claimed by them does not stands collected fr .....

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..... 982 was issued providing concessional rate of duty at the rate of ₹ 27 per Kg. on polyester stable fiber manufactured from waste. The appellant claimed the benefit of the said Notification which was initially denied to them by the Jurisdictional Central Excise Authority. With the denial of the benefit of the same, the appellant started paying duty on their final product, under protest in the .....

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..... passes issued for clearance of their final product, it has to be presumed that duty stands collected by them from their customers. 5. The contention of the learned advocate is that undisputedly the duty element has to be reflected in the gate passes. It is the invoice which would reflect as to whether the appellant has collected the duty amount from the customers or not. He submits .....

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..... e relevant invoice showing non-collection of duty element from the customers thus establishing it beyond doubt that they have not collected duty and as such refund would not be hit by bar of unjust enrichment. Inasmuch as the Lower Authority have not verified and examined the said invoices, we deem it fit to set aside the impugned order and remand the matter to the Original Adjudicating Authority. .....

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