Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 392 - CESTAT, NEW DELHIRefund- The appellant paid excise duty including education cess in respect of the said closing stock and when it was cleared and preferred a refund claim paid on pre-budget stock. The original authority allowed the refund by way of credit in cenvat account. The Commissioner took up the matter on review and directed the Department to file appeal before Commissioner (Appeals). The Commissioner (Appeals) ordered that the refund amount be deposited into the Consumer Welfare Fund on the ground that the appellant has not proved that the burden was not passed on to the consumers. Held that- Merely because the prices prior to levy of education cess and those after levy of education cess remained the same, no presumption can be made that the duty burden has not been passed on to the consumers. - non-reliance on the Chartered Accountant's certificate by the Commissioner (Appeals) cannot be faulted. - order rejecting refund upheld.
|