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2012 (5) TMI 222 - AT - Central ExciseRefund – refund claim rejected on the ground that appellants were unable to establish that they had not passed over the burden of duty to the customers - Consequent to the finalisation of the provisional assessment, the appellants had filed refund claims which were sought to be denied by the department – Held that:- mere issuing credit notes to the buyers, it does not lead to presumption that the duty element was not passed over to the buyers, credit notes were issued to square up the balance amount which remained unpaid out of the invoice amount already partially paid, assessments were provisional and subsequently finalised. The issue as to whether burden of duty has been passed on to the customers or not is not relevant at the time of finalisation of assessment. The said issue essentially arises at the time of claim of refund. Question of refund can arise only after finalising the assessment, appeals fail and are hereby dismissed
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