TMI Blog2010 (6) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... ) - Dated:- 15-6-2010 - Shri D.N. Panda, Member (J) REPRESENTED BY : Shri J.M. Sharma, Consultant, for the Appellant. Shri R.K. Gupta, DR, for the Respondent. [Order]. - This appellant is claiming refund of Rs. 3,30,507/- submitting that excess duty was invoiced by the appellant while such excess amount was not payable according to law in terms of para 2 of the show cause notice appearing at page 1 of volume 1 of the paper book. The respective paragraph of the show cause notice is reproduced below for appreciation of claim of refund. "The Noticee vide their letter dated 7-4-04 filed refund claim of Rs. 3,03,507/- on the ground that during the period 1-4-03 to 19-2-2004, they paid duty on animal fat @ 50% of duty l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paper book read with page 9 of volume 3 of the paper-book which supports that ledger copy of the concerned buyer appearing at page 9 totally agrees with the credit allowed by credit note in page 3. Therefore, these evidences clearly throws light that the appellant has not been unduly enriched. To support his claim further, ld. Counsel also places page No. 40 of paperbook volume 1. This is an extract of the schedule 'F' from the balance sheet as on 31-3-2004. He submitted that certain claim having bean made with the Revenue is depicted as "claim receivable" i.e. corroborated by para 12 of the notes to accounts appearing at page 41 of volume 1 of the paperbook. 3. Citing all the aforesaid documents, his argument is that when these do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that has been relied by the appellant. Once all these evidences suggest that the duty burden was not passed by the appellants, there is no room left to doubt the modus operandi of the appellant. Accordingly, the first appellate order should be reversed to restore the order of adjudication. 6. The Hon'ble High Court of Karnataka in the case of Commissioner of Service Tax, Bangalore v. Shiva Ciba Analytical (I) Ltd. - 2009 (14) S.T.R. 301 (Kar.) noticed that when the Tribunal held that since the assessee issued credit notes towards refund of service tax, relying upon Apex Court judgement in Mohd. Ekram Khan Sons v. Commissioner of Trade Tax - 2004 (6) SCC 1083-SC the Revenue's appeal was liable to be dismissed. 7. Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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