Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 658 - CESTAT NEW DELHIRefund claim - principles of unjust enrichment - both the lower authorities rejected the refund holding that the appellant had not discharged its responsibility to show that it had not passed on the burden of the excise duty to any other person - HELD THAT:- Learned counsel for the appellant produced, a Chartered Accountant’s certificate by Ravindra Rathi & Co. dated 20.3.2023. However, there are no supporting documents such as the P&L Accounts and Balance sheets to this certificate. The first paragraph of the certificate indicates that the ‘principal manufacturer and the sole selling agent will not reimburse/charge any amount on account of excise duty’. The second paragraph indicates that the appellant charged excise duty from the Sole selling Agent. The third paragraph indicates that excise duty has neither been charged nor collected by the appellant - It is not clear from the above certificate ‘if the appellant charged excise duty’ as mentioned in the second paragraph of the certificate or ‘it had not collected or charged from anyone in the market’ as indicated in the third paragraph of the certificate. There are no supporting documents with this certificate which may help clear this ambiguity. This certificate was not even produced by the appellant before the lower authorities and it has just been issued by the Chartered Accountant after the impugned order was passed. The lower authorities should have an opportunity to examine this certificate and supporting documents, if any, that the appellant can produce and decide if the appellant had passed on the burden of excise duty on to anyone else or not - the matter is remanded to the original authority to examine the CA certificate dated 20.3.2023 along with any supporting documents which the appellant may produce and decide the matter after giving an opportunity to the appellant to present its case. The appeal is allowed by way of remand to the original authority.
|