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TMI Blog2022 (11) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by their statutory auditors. Further, it is also not stated in the certificates that they have scrutinized financial statements of the appellant. Even after remand, the appellant has not been able to produce necessary documents to substantiate that they have not passed on the incidence of duty to the buyers of the goods. The rejection of refund claim is legal and proper - Appeal dismissed. - Excise Appeal No.41784 of 2016 - Final Order No. 40352/2022 - Dated:- 1-11-2022 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri M.N. Bharathi, Advocate for the Appellant Shri R. Rajaraman, AC (AR) for the Respondent ORDER Brief facts are that the appellant is engaged in the manufacture of suture needles and micro surgic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant and upheld the order passed by the original authority dated 7.12.2009. Aggrieved by such order, the appellant is once again before the Tribunal. 2. On behalf of the appellant, learned counsel Shri M.N. Bharathi appeared and argued the matter. He submitted that the Show Cause Notice was issued to the appellant proposing to reject the refund claim on the ground that they have passed on the duty incidence to the buyer and that the refund is hit by unjust enrichment. Though the duty element is shown separately in the invoice, as the appellant has charged cum-duty value and the value being constant, the same has been absorbed by them. The sale price of the goods before and after the event of payment of duty remains the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be dismissed. 4. Heard both sides. 5. The issue is whether the refund claim is hit by the bar of unjust enrichment. Undisputedly, the appellant has mentioned the duty element in the invoices issued to the buyers. The presumption envisaged in section 12B of Central Excise Act, 1944 then applies and the burden rests upon the appellant to rebut this presumption. In para 12 of the impugned order, the Commissioner (Appeals) has discussed that though the appellants produced Cost Accountant and Chartered Accountant s certificate, these are not certificates issued by their statutory auditors. Further, it is also not stated in the certificates that they have scrutinized financial statements of the appellant. Even after remand, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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