TMI Blog2010 (2) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct from 9-7-04. 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 on ….. for a sum of Rs. 46,123/- being education cess paid on pre-budget stock. The original authority vide order dated 30-3-2005 allowed the refund by way of credit in cenvat account. The Commissioner took up the matter on review and dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... according to him, has not been challenged by the Commissioner (Appeals). 5. Learned DR reiterates the finding of the Commissioner (Appeals). 6. I have carefully considered the submissions from both sides and perused the records. On perusal of the invoices raised relating to the impugned goods, it is noticed that the invoices clearly indicate the education cess payable at 2% of excise duty. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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