9911796707
TMI Blog2019 (11) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... expenditure and thus, the doctrine of unjust enrichment is attracted for crediting the refund amount to the Consumer Welfare Fund. However, on perusal of the profit and loss account for the relevant period, I find that the excess duty reflected therein was deducted from the gross sales value of the goods. The excess duty amount indicated in the profit and loss account was towards normal sales transaction value, at which the goods were sold by the appellant. Since, the refund in question was not a part of excess duty indicated in the profit and loss account and separate accounting treatment was provided in the Balance Sheet, the interpretation placed by the learned Commissioner (Appeals) regarding transfer of refund amount to the Consumer We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, the same was credited to the Consumer Welfare Fund, in terms of Section 11B(2) of the Central Excise Act, 1944. Appeals filed by the appellant against the adjudication orders were also upheld by the Learned Commissioner (Appeals), Central Excise, Mumbai, vide impuged order dated 06.09.2011. Feeling aggrieved with the impugned order, the appellant has filed these appeals before the Tribunal. 2. The learned Advocate appearing for the appellant submits that the incidence of excess paid central excise duty has not been passed on by the appellant either to the buyers or to any other person. Thus, he submits that since such incidence has all along been borne by the appellant, the doctrine unjust enrichment is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For ascertaining the fact, whether the amount in question should be credited to the Consumer Welfare Fund or should be paid to the claimant, the onus entirely lies with the claimant to prove that the incidence of the excess duty, in effect, has not been passed on to any other person and same has been borne by it all along. In the present case, on perusal of the entries made in the Balance Sheet under the heads of account of loans and advances , I find that the amount of ₹ 4,407.19 lacs has been reflected as advances. Further, bifurcation of such amount has also been reflected in the annexure attached to the balance sheet, confirming the fact that the refund amount in question, is the component of such advance amount reflected at Sche ..... X X X X Extracts X X X X X X X X Extracts X X X X
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