2010 (7) TMI 735

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..... Judgment per : N. Kumar, J.]. - This appeal is filed by the Revenue against the order passed by the Appellate Tribunal [2007 (201) E.L.T. 130 (Tribunal)] granting relief to the assessee by upholding the claim of the assessee for refund of a sum of Rs. 2,46,240/- being the excess duty paid. 2. The facts leading to the filing of the appeal are that the assessee, during the month of March, 20 .....

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..... the, same, the assessee filed an appeal before the first appellate authority who confirmed the order of the adjudicating authority. Feeling aggrieved, the assessee filed an appeal before the Tribunal. The Tribunal, as a matter of fact, held that the consumer has not paid the amount at all which is an admitted fact from the records produced by them. It also held that, customer refused to pay the hi .....

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..... nd the customer has raised the debit note only in the month of June, 2003 which amounts to instance of the duty has been passed by him to the customer?" 4. Learned counsel for the revenue submitted that the assessee claimed refund of duty which was on the basis of debit note raised by the customer in the name of the assessee in the month of June, 2003. The assessee has not furnished any evid .....

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..... duty paid which the Tribunal has rightly allowed and therefore, he submits that no case for interference is made out. 6. From the material on record, it is clear that assessee paid the duty at the rate of 16% as against 8% during the month of March, 2003. A sum of Rs. 2,46,240/- is the excess duty. In order to demonstrate that his customer has not paid his excess duty to the assessee, he re .....

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..... efund, when he has raised a debit note, when he refuses to pay excess duty claimed, the only inference to be drawn is that the assessee has not received that excess duty which he has paid to the department, in which event, the department is bound to refund to the assessee the excess duty calculated which is not in dispute. This is precisely what the Tribunal has held. We are satisfied from the leg .....

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