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2019 (11) TMI 51 - CESTAT MUMBAIRefund of CENVAT Credit - excess amount paid on inter-unit transfer of goods - provisional assessment - the appellant reversed the credit under protest and filed a refund claim - refund rejected on the ground of limitation and unjust enrichment - HELD THAT:- The appellant had placed sufficient evidences to support their claim that the amount has not been collected from their customers, in the form of Cost Accountant’s certificates, respective Balance Sheet etc. However, the learned Commissioner (Appeals) without analyzing/scrutinizing these evidences simply held that the appellant was not able to establish that the burden of duty has not been passed on to others. In these circumstances, there are no other option but to set aside the impugned order and remand the matter to the learned Commissioner (Appeals) with a direction to analyze the Balance Sheet, Cost Accountant certificates to ascertain whether the burden of duty of ₹ 58,28,436/- has been passed on to others or otherwise - appeal allowed by way of remand.
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