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2016 (10) TMI 511 - HC - Central ExciseEligibility of refund - unjust enrichment - raising credit notes - Held that:- We are of the opinion that if the present assessee relies on the credit notes raised on the dealer, then, an opportunity should be given to it to establish and prove that in pursuance thereof the duty burden which was passed on to the buyer has not eventually fallen on the said buyer on account of this arrangement. Thus, if the dealer has been found to be recovering the amounts or having given credit to the buyer, then, whether the raising of the credit notes would negate the presumption raised in Section 12B of the Act or not is an issue or matter required to be examined by the Tribunal. The appeal of the assessee is restored to the file of the Tribunal only for examining the issue highlighted above and in accordance with law.
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