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2020 (3) TMI 368 - CESTAT CHENNAIRefund claim - unjust enrichment - whether the appellant has passed the test of unjust enrichment in order to claim the refund amount? - HELD THAT:- It is not in dispute that the appellant has paid excess duty. The amount sanctioned has been directed to be paid to the Consumer Welfare Fund. The main ground on which the authorities below have directed the amount to be credited to the Consumer Welfare Fund is for the reason that the appellant has failed to furnish documents to show that the burden of duty has not been passed on to another. In para 6 of the Order-in-Original, the original authority has noted that the appellant has furnished all details with regard to invoices on which discounts have been claimed etc. It is also noted that they have produced the Chartered Accountant’s certificate in support of their contention that the duty liability has not been passed on. The said Chartered Accountant’s certificate has been rejected by the original authority holding that there is no certification of the correctness of the statements and also that the full signature of the Chartered Accountant’s certificate is not endorsed in the worksheets. There are no substance in the grounds raised with regard to the Chartered Accountant’s certificate. Wherever the excise duty has not been passed on to the buyer the same is noted in the work sheet. it is shown as discounts passed on which credit notes are allowed. One has to read the certificate issued by the Chartered Accountant along with worksheet. In such as case, it can be seen that only for the incidence where the duty has not been passed on to another, the appellant has claimed refund. Thus, on a perusal of the Chartered Accountant’s certificate, no discrepancy found, so as to reject the same. The credit note/debit note itself would reflect the amount paid and the payments cannot be seen from the bank transactions or such other payment receipts. Therefore, the allegation that the appellant has not produced payment receipts and bank statements cannot sustain. Since both the authorities have stated that the appellants have not produced the credit note/debit note before them and only produce a detailed worksheet, the matter can be remanded to the adjudicating authority for reconsideration of documents by call of the report from range superintendent based on the detailed worksheets attached to the Chartered Accountant’s certificate in order to satisfy whether the burden of duty has not been passed on - appeal allowed by way of remand.
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