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TMI Blog2022 (2) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... back in 2010 when Appellant received back Service Tax incentives and Respondent-Department proposed to include the same in the assessable value during which time Appellant had discharged the duty liability voluntarily before the issue of Show-cause notice. Ultimately the matter attained finality at the Commissioner (Appeals)'s level where confirmation of such duty, penalty and interest were set aside by the Commissioner of Central Excise & Customs (Appeals), Nagpur in his order dated 31.05.2017 by setting aside the Order-in-Original passed by the Additional Commissioner of Central Excise, Customs & Service Tax, Aurangabad and allowing the appeal with consequential relief. Thereafter, Appellant filed refund claim but it was rejected vide Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chment is applicable to all cases of refund irrespective of whether amount to be refunded is duty or otherwise (Sahakari Khand Udyog Vs. CCE judgment of the Hon'ble Supreme Court relied on), which will be discussed later. But the noticeable fact in the appeal relates to the understanding of the Commissioner (Appeals) concerning the meaning of "Shifting and Incidence" of tax definition, as available in the Encyclopaedia Britannica on which he rests his findings. It is required to be reiterated here for a better clarity. 4. On the definition of "Shifting and Incidence", he borrowed the following paragraph from www.britannica.com. It reads: "The incidence of a tax rests on the person(s) whose real net income is reduced by the tax. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at all and the payer bears the burden. Example of such incidence is stated in the said paragraph as reducing the net income of the business owner by way of reducing the business benefit (which we in normal parlance call as reduction of profit margin). This being the literal meaning of the above noted paragraph, I fail to understand from where he borrowed this inference that ultimate incidence of all taxes shifts from business to the consumer and mere reflection of the same in the books of account (perhaps he meant thereby receivable) does not reflect actual shifting of incidence. No prudent man would concur to his finding that is based on erroneous understanding of simple English sentence available in the Encyclopaedia Britannica strangely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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