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TMI Blog2019 (11) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant inasmuch as such incidence of duty has been borne by the appellant itself and had not been passed to the buyers or any other person. The impugned order passed by the learned Commissioner (Appeals) in allowing the appeal filed by Revenue cannot be sustained - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 89680 of 2013 - A/86869/2019 - Dated:- 18-9-2019 - HON BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) Shri Sanjay Desai, General Manager (Taxation) for the Appellant Shri Anil Choudhary, Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY Briefly stated, the facts of the case are that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared for personal hearing and submitted that due to inadvertence, the appellant had claimed Central Excise duty separately, which was not payable as per the purchase order issued by the buyer of the goods. To substantiate the fact that the appellant had paid excise duty and the incidence of such duty element had not been passed on to the buyer of the goods, Shri Desai submits the certificate dated 12.07.2019 issued by M/s Dinesh Jain Co., Chartered Accountants along with calculation sheet before the Tribunal. Further, he has also submitted the credit note dated 30.03.2012 issued by the appellant to the buyer of the goods M/s NDPL, showing the difference of rate in supply of the goods to them. Thus, Shri Desai submits that Since the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NDPL, showing the differential amount claimed in the invoices vis- -vis the price indicated in the purchase order. I also find that M/s Dinesh Jain Co., Chartered Accountants in their certificate dated 12.07.2019 had enclosed a detailed calculation sheet, showing the excess amount claimed by the appellant in the invoices issued by it. Since, the excess amount claimed in the invoices was inclusive of central excise duty, I am of the view that the excess paid duty amount should be available as refund to the appellant inasmuch as such incidence of duty has been borne by the appellant itself and had not been passed to the buyers or any other person. Hence, I am of the considered view that the impugned order passed by the learned Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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