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2021 (7) TMI 370 - CESTAT CHENNAIRefund of excess amount of Duty and interest paid - principles of unjust enrichment - direction to credit to Consumer Welfare Fund on the ground that the appellant had not proved that the incidence of Duty had not been passed on to the customers - HELD THAT:- The minimum/initial burden of proof stands discharged by the appellant upon production of documents in their support and its own undertaking. In the absence of any findings to the contrary, the onus shifts to the Revenue and the Revenue has miserably failed to discharge its onus. Therefore, the presumption as to the preponderance of probabilities is heavily stacked against the Revenue. Law has prescribed Accounting Standards that is required to be followed consistently. Books of Accounts are therefore to be maintained accordingly and, of course, following a consistent method of accounting. The refund here, in this case, is claimed for a few years only and just by referring to one year’s Books of Account, it cannot be concluded that the expenditure having not been carried forward, the same is not considered as a receivable. In any case, nothing turns in so far as taxation is concerned on a mere accounting treatment. Moreover, this is not the basic doubt in the mind of the Adjudicating Authority who perhaps had the privilege of looking into the Books of Accounts during the course of adjudication proceedings and therefore, the view expressed by the First Appellate Authority is without any basis and the same cannot be sustained. The impugned Orders cannot be sustained as being opposed to the principles of natural justice and consequently, the matter requires re-adjudication - appeals are allowed by way of remand.
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