Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 1177 - AT - Central ExciseRefund - unjust enrichment - During pendency of the appeal before the Tribunal, the appellant had deposited the Central Excise duty under protest - The appellant was all along contesting the issue of leviability of Central Excise duty on the cost of secondary packing with the Central Excise department. - Held that:- The duty paid on the secondary packing has been accounted for by the appellant under the heading “Loans and Advances” in the Balance Sheet as receivable from the Central Excise department. M/s. Damle Dhandhania & Co., Chartered Accountants, upon verification of the Books of Accounts maintained by the appellant, in their certificate dated 14-8-2009 has also endorsed the said fact. As held by Hon’ble Rajasthan High Court in the case of UOI v. A.K. Spintex [2008 (11) TMI 89 - RAJASTHAN HIGH COURT] the presumption under Section 12B is a rebuttable presumption and once the assessee produces evidence in support of his claim of having not passed on the incidence of duty whose refund is claimed, to the customers, the burden of proof would shift to the Department to prove that the claim of the assessee is false - Refund allowed.
|