9911796707
TMI Blog2019 (2) TMI 1860X X X X Extracts X X X X X X X X Extracts X X X X ..... sued from their jurisdictional Central Excise Authority/ GST Authority and, accordingly, pass a reasoned order in accordance with law. Appeal allowed by way of remand. - Excise Appeal No. 54498 of 2015, 51203 of 2018-[DB] With Excise Miscellaneous Application Nos. 50223, 50276, 50182 of 2018 And 50583, 50584 of 2018 - Final Order Nos. 50956-50957/2019 - Dated:- 28-2-2019 - Hon ble Mr. Anil Choudhary, Member (Judicial) And Hon ble Mr. Bijay Kumar, Member (Technical) Shri Sunil Goyal, Advocate for the appellant Shri H Sain, DR for the respondent Per Anil Choudhary: Heard the parties 2. The issue in this appeal is whether the refund claim by the appellant of excise duty for goods supplied for installation and ere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that- (a) the said goods shall be used only in the said project or facility and not for any other use; and (b) in the event of failure to observe conditions above, the manufacturer shall pay the duty which would have been leviable at the time of clearance of goods, but for this exemption. 5. This is with reference to your request for confirmation regarding the payment of excise duty and claim of input credit for the same. 6. The said Kiran Energy Solarfield Power Limited and their subsidiary Solarfield Energy Power Pvt. Limited which was involved in the implementation of the project, they have supplied the eligibility certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the asset side under the head expenses/other manufacturing, construction and operating expenses, an amount of ₹ 337,164,059/- is booked. Further from the notes forming parts of the account, under note M as regards the other manufacturing expenses etc., an amount of ₹ 236,552,925/- is shown as regards other rates and taxes . Learned Counsel states that this amount includes the amount claimed by the appellant as refund. Further the appellant have filed an affidavit dated on 8th January, 2019 sworn by Shri Rakesh Kumar Yadav, Accounts Manager of the appellant company who has stated among others that the appellant company never collected Excise duty from their principal or buyer. Separate commercial invoice were raised on the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions, we find that the appellant have made a prima facie case that they have not passed on the incidence of duty to the buyer of the goods, for which they are claiming refund under Notification No. 15/2010-CE. Accordingly, we allow these appeals by way of remand to the Original Adjudicating Authority, with a direction to cross verify the certificate issued by the buyer of the goods, issued from their jurisdictional Central Excise Authority/ GST Authority and, accordingly, pass a reasoned order in accordance with law. The appellant is found entitled the refund to be granted with interest as per Rules. We further direct the Adjudicating Authority to complete this exercise within period of four months from the date of receipt of the cop ..... X X X X Extracts X X X X X X X X Extracts X X X X
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