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2017 (3) TMI 836 - AT - Central ExciseUnjust enrichment - refund claim - refund sanctioned, but was transferred to Consumer Welfare Fund observing that the appellant had not discharged the burden that the incidence of duty had not been passed on to their buyers/ others - Held that: - during the relevant period, Gate Pass( GP-1) was the relevant document, wherein the duty paid used to be shown and subjected to assessment by the Revenue officer in-charge of the factory - In the present case, the appellant though enclosed sample copies of commercial invoices, the relevant gate passes (GP-1s) and other evidences are vital documents so as to establish that the duty element is not passed on to others - the evidences/ documents placed before him are not sufficient to establish that the incidence of duty has not been passed on to the customers/ others - appeal rejected - decided against appellant.
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