2005 (11) TMI 274

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..... - The issue involved in this case is in respect of refund claims of the respondent company rejected by the adjudicating authority, but on appeal, the Commissioner (Appeals) allowed the appeal of the respondent company. The Department being aggrieved by the said Order-in-Appeal, has preferred this appeal. 2. Learned S.D.R. submits that the refund claim ought not to have been sanctioned to t .....

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..... excise duty at all. The amount, therefore, should be refunded to the appellant or deposited in the welfare fund if the department can prove that the amount has been passed on to the buyers. In this case the refund claim was rejected only on the ground that the amount has been passed on to the buyers. No evidence in support of this finding was shown in the adjudication order. Besides, the adjudicat .....

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..... by the respondents from their purchasers, the respondents are eligible for refund of the said amount. 5. I do not find any infirmity in the Order of the Commissioner (Appeals) and the said Order deserves to be upheld. Accordingly, the appeal filed by the Revenue is dismissed. The Cross Objection filed by the Revenue also stands disposed of. (Pronounced in the open Court)
Case laws, Deci .....

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