Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 469 - AT - Central ExciseRefund claim - Passing of incidence of duty paid to another person - Burden of proof - Held that:- in all cases of refund, the claimant of refund has to prove to the satisfaction of the refund sanctioning authority that the incidence of duty, sought to be refunded by the claimant, has not been passed on to any other person - no documentary evidence of not collecting the refund amount was produced by the Respondent as was the case in Sweat Trade vs CCE Mumbai [2008 (7) TMI 114 - CESTAT MUMBAI]. In the interest of justice, the matter is required to be remanded back to the Adjudicating Authority - Following decision of Union of India Vs. Solar Pesticide Pvt. Ltd. (2000 (2) TMI 237 - SUPREME COURT OF INDIA) - Decided in favour of Revenue.
|