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2016 (10) TMI 454 - CESTAT MUMBAIRefund claim - debit note - unjust enrichment - Held that:- there was prearrangement between appellant as a job worker and recipient of the goods i.e. principal that on settlement of the issue of duty on the job work goods, the duty so paid and recovered shall be returned by the appellant to the principal. It is also fact that the principal who is recipient of the goods has issued debit note towards amount of excise duty subsequent to the settlement of the issue. This fact has been certified by the C.A. by way of certificate that whatever duty was paid by the appellant was returned in the form of debit note issued by the principal to the appellant. If this transaction is correct then there is no reason to say that incidence of duty paid by the appellant has been passed on to either to the principal or to any other person. I failed to understand if the duty paid by the appellant and initially recovered but subsequently duty was returned back to the recipient of the goods, how the said amount can be recovered from any other person unless until it is proved by the department on the basis of tangible evidence. By applying the various judgments, I am of the view that both the lower authorities wrongly credited refund amount into consumer welfare fund. As I stated above, if the transaction of debit note is not found to be incorrect on the basis of books of account of the appellant then it is established that incidence of refund amount has not been passed on to any other person. - Appeal disposed of by way of remand
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