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2016 (12) TMI 221 - AT - Central ExciseRejection of refund claim - coal - The sale is governed by the price notified by Coal India Ltd.(CIL). CIL enhanced the price of coal with effect from 01/01/2012. However, later by notification dated 31/01/2012 the enhancement was withdrawn retrospectively with effect from 01/01/2012. The appellants paid excise duty for the month of January 2012 with enhanced price. The buyers of coal paid coal price and duty thereon as per earlier terms without enhancement - whether the refund claim filed for excess paid duty due to withdrawal of enhancement of coal price notified by CIL, justified? - Held that: - We note that both the lower Authorities have rejected the claims without verifying the claims and documents submitted by the appellants. The orders were perfunctory and vague. Certain case laws were relied without examining factual context and applicability - The Original Authority simply rejected the appellants claim with no finding/order regarding crediting the amount to welfare fund in terms of Section 11B. Both the lower authorities failed to appreciate that the presumption under Section 11B is rebuttable. When evidences for such rebuttal are produced by the appellant by way of certificates from customers and CA, bank statement and other documents, then it is the duty of the sanctioning authority to consider all such evidences and pass order. We note that the same was not done in the present cases with required diligence. Presumptive conclusions were drawn and to support various case laws were relied upon. The impugned orders are not sustainable in view of the analysis as above. The same are set aside. The matters are remanded back to Original Authority for due verification of the refund claims by the appellant alongwith all supporting documents. Due opportunity shall be provided to the appellant to submit their defence/clarification - appeal allowed by way of remand.
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