2020 (1) TMI 234

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..... has not produced any evidence on record to show that such duty was also recovered from the ultimate buyer of the goods inasmuch as the goods were sold to the ultimate buyers - period April 2016 to December 2016 - HELD THAT:- On being questioned as to whether the attention of the Commissioner (Appeals) was drawn to the said earlier orders, Learned Advocate fairly agrees that there is nothing in the .....

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..... t. From the impugned order, I find that the appellant had taken a categorical stand that the duty collected from their dealers/depot stands refunded to them by way of issuance of credit notes. This fact stands accepted by the lower authorities. However, they have rejected the refund by observing the appellant has not produced any evidence on record to show that such duty was also recovered from th .....

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..... the impugned order is not sustainable. However, on being questioned as to whether the attention of the Commissioner (Appeals) was drawn to the said earlier orders, Learned Advocate fairly agrees that there is nothing in the impugned order of the Commissioner (Appeals) which reflected upon the above fact. 3. In view of the foregoing, I set aside the impugned order and remand the matter to the Com .....

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