Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 976 - AT - Central ExciseAdmissibility of Refund – Documents produced not considered – Held that:- It was required to be established by the appellant with the help of contract copies and other documents that the duty paid by them was in excess of what was required to be paid - it was also obligatory on the part of the appellant to establish that the excess duty paid on the invoices in fact has not been recovered from the customer or that the excess duty paid by the appellant on the invoices was not paid to them by buyer of the goods – Thus, C.A. certificates and relevant documents are required to be produced before the original adjudicating authority to establish, that excess duty has been paid by the appellant and also to establish that excess duty paid has not been recovered from the customer - these documentary evidence/details were not furnished before the original adjudicating authority, therefore, it is required that the matter is remanded back to the original adjudicating authority to decide the case in denovo proceedings by giving a personal hearing to the appellant to explain their case – Matter remitted back – Decided in favour of Assessee.
|