TMI Blog2002 (12) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... industan Lever Ltd.; that in their classification list filed on 6-2-96, they mentioned rate of duty as 20% instead of 10% as per the Notification No. 12/94-C.E., dated 1-3-94; that accordingly, the excess duty was paid by them inadvertently and they filed refund claim in 1996; that the Assistant Commissioner under Adjudication Order No. 37/96, dated 24-1-97 held that they were not entitled for the refund as the excess duty had been passed on to the consumer and the Certificate given by M/s. Hindustan Lever Ltd. could not be treated as an authenticated documents under Section 11B of the Central Excise Act; that however, Commissioner (Appeals) in Order dated 448/98, dated 5-8-98 allowed their Appeal subject to verification by the Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same was directly deposited in the Bank. He also referred to the services given by the Chartered Accountants wherein it has been mentioned very specifically that the duty paid by the Hindustan Lever Ltd. to the Appellants was half of the amount of the duty actually paid by them. 3. Countering the arguments Shri R.C. Sankhla, learned Senior Departmental Representative, submitted that the Appellants have not been able to prove satisfactorily that the incidence of duty paid in excess was not passed on by them to their customers; that further there are certain discrepancies in the two certificates given by the Chartered Accountants; that for example in respect of Bill No. 481 in one Certificate the date mentioned is 29-3-96 whereas in other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0% shown by them on the clearance documents. He remanded the matter only for corroboration by verification of payment particulars. The Appellants have shown the pay orders received by the Hindustan Lever Ltd. in support of their contentions that amount of duty was directly received from the principal manufacturer by way of pay orders which were deposited in the Treasury and the credit was taken in PLA. In view of all these facts and circumstances, we are of the view that the Appellants had shown sufficiently that the incidence of excise duty paid by them was not passed on to M/s. Hindustan Lever Ltd. Accordingly, they are eligible to get the refund of duty paid in excess by them. The Appeal is allowed. - - TaxTMI - TMITax - Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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