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2023 (12) TMI 674 - AT - Central ExciseRefund of deposit made during investigation and penalty paid in compliance to Order-in-Original - refund was allowed but amount was not paid to the Appellant as being directed to be paid to the Consumer Welfare Funds - rejection of refund on the ground of unjust enrichment - HELD THAT:- This Provision has not stated anywhere that any document is required to be produced before the Assistant Commissioner or Deputy Commissioner of the Central Excise to pass the burden of unjust enrichment but to his satisfaction he call for and examine documents to arrive at a finding that such incident of duty was not passed on to any other person. Therefore, the general perception that burden of proof is on the assesse to establish that incidence of duty was not passed on to any other person is true to the extent that and in the case where allegation is made concerning passing of such duty incidence to any other persons, then only he would be in a position to falsify the same through related documents. For example, when a person is accused of committing murder of another person Named ‘B’ then at least ‘B’ should have been dead so as to allege ‘A’ of culpable homicide. Therefore, the finding of the Refund Sanctioning Authority at para 21 of the Order-in- Original that Appellant failed to produced documentary proof for not having passed on the incidence of duty of Excise to any other person, is ill founded till there is an allegation based on record that duty has/might have passed to another person or any other person. It would also be erroneous on the part of Commissioner (Appeals) to refer to Para 17 of the Judgment of Hon'ble Supreme Court passed in the case of UNION OF INDIA VERSUS SOLAR PESTICIDE PVT. LTD. [2000 (2) TMI 237 - SUPREME COURT] where there is only reference of indirect passing of duty incidence and not burden of proof. Further straight away arriving at a conclusion that because of the amount fact that the amount is shown in the Balance Sheet as Excise Duty paid, incidence of duty was transferred and thereby Appellant would be unjustly enriched if amount is refunded to him/it is not sustainable in law and facts. Appellant is entitled to get refund of Rs.22,78,119/-, with applicable interest as per Section 11B of the Central Excise Act, 1994 and the Respondent-Department is directed to pay the same within three months of receipt of this order - Appeal allowed.
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