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2014 (8) TMI 977 - AT - Central ExciseDenial of refund claim - Provisional assessment - Bar of limitation - Held that:- The refund claim has been filed by the Appellant on account of revision/final fixation of sale price. It was denied to them on various grounds viz. the assessment was not provisional, refund claim was filed beyond the time-limit prescribed under Section 11B of the Central Excise Act, 1944, and also the Appellant failed to establish that the burden of excess duty has not been passed on to the customers, as required under Section 12B of CEA, 1944 - Appellant had failed to satisfy the Department that the excess duty paid by them at the time of clearance of the goods, had not been recovered from the customers, or in other words, the burden of duty has not been passed by the Appellant on to the customers, the contention of the assessee is that initially, the price of excisable product namely, synthetic oil, cleared to M/s. Bokaro Steel Plant, was provisionally fixed at ₹ 80/- per litre, but later it was reduced to ₹ 62.79 per litre. Basic fact of collection of the amounts shown in the respective invoices raised at the time of clearance of the goods, is disputed by the Appellant. The Appellant have placed before us a Chartered Accountant’s Certificate certifying that the Appellant had not collected the amounts shown in the invoices at the time of clearance of the goods. - Consequently, the impugned Order is set aside and the matter is remitted to the Original Adjudicating Authority, as consented by both sides, only for the limited purpose of examination/scrutiny of the issue whether the burden of duty has been passed on to the customers or otherwise. - Decided in favour of assessee.
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