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2017 (6) TMI 610 - CESTAT AHMEDABADRefund claim - Education cess and higher education cess on the clean energy cess - Benefit of N/N. 28/2010-CE, and N/N. 29/2010-CE, both dated 26.02.2010 - whether the Appellant became successful in satisfying the authorities that the incidence of duty claimed as refund has been borne by them and not passed on to any other person? - Held that: - initially the Adjudicating authority after analyzing the evidences on record, sanctioned the refund, observing that the Appellant could satisfy that the burden of duty has not been passed on to any other person. However, on an appeal by the Revenue, the learned Commissioner (Appeals) arrived at an altogether different finding on which was not communicated to the appellant to explain/rebut the same by material particulars - In these circumstances, the appellant should be given a fair chance to explain the said objection/finding of the learned Commissioner (Appeals) - appeal allowed by way of remand.
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