Refund - rebuttal of presumption - the word “buyer” in clause ...

"Buyer" in Section 11B(2) includes those beyond the initial purchaser; refund claim disqualified despite credit notes.

April 1, 2021

Case Laws Central Excise HC

Refund - rebuttal of presumption - the word “buyer” in clause (e) to proviso to Section 11B(2) of the Act cannot be restricted to the first buyer from the manufacturer. - the assessee paid additional duty of excise and had passed on the incidence of duty to its customers at the time of issue invoices/gate passes. Therefore, the subsequent issuance of credit note is of little avail as the incidence for the excise duty is deemed to have been passed on by the assessee to its buyer and therefore not entitled for filing an application for refund under Section 11B of the Act merely because they subsequently came to know that the rate of duty was NIL and credit notes are said to have been issued to the buyer. - HC

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Refund - rebuttal of presumption - the word “buyer” in clause ...

"Buyer" in Section 11B(2) includes those beyond the initial purchaser; refund claim disqualified despite credit notes.

April 1, 2021

Case Laws Central Excise HC

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