TMI Blog2014 (7) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... bout the burden having been passed on or not, it is in fairness of things that assessee may be given another opportunity to get their records examined by a Chartered Accountant and get a revised certificate and produce it before the original authority who shall examine the same and consider the refund claim afresh and decide in accordance with law. - Matter remanded back - Decided in favour of assessee. - E/26875/2013-SM, E/212/2012 - Final Order No. 20118-20119/2014 - Dated:- 28-1-2014 - SHRI B.S.V.MURTHY, J. For the Appellant : Mr. B. Venugopal, Adv For the Respondent : Mr. A.K. Nigam, A.R. JUDGEMENT Brief facts of the case are that the respondents M/s Linkwell Telesystems Pvt. Ltd. engaged in the manufacture of v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability subsists. * Immunity from fine is granted to the assesses under Sec. 32K(1) of the CE Act, 1944 * Immunity from penalty is granted to the assessees under Sec. 32K(1) of the CE Act, 1944 * Immunity from prosecution under Sec. 32K (1) of the CE Act, 1944 is granted to the assessee. Consequent of the Final Order dt 12.08.2010 of Settlement Commission, the assessee filed an application seeking refund of ₹ 6, 36,739/- being the excess paid amount. The Refund sanctioning authority i.e. Jurisdictional Assistant Commissioner sanctioned ₹ 6,36,739/- as credit in the CENVAT account, in full and final settlement of the claim under Section 11B of the Central Excise Act, 1944. 2. Aggrieved by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds sold for the year 2008-09, in the cost of goods sold the amount of refund claim has also been included and therefore the amount has been included as expenditure. In view of the above, he has taken a view that the appellants have passed on the burden of duty to their customers. Nevertheless in my opinion, the fact remains that this is an observation not based on examination of records of the appellants or the accounts of the appellants. At the same time, the Commissioner (Appeals) also has not gone into this aspect as to whether in the light of the decision of the Hon ble Supreme Court in the case of UOI Vs Solar Pesticides Pvt. Ltd.[2000 (116) E.L.T.401(SC)] whether it can be said that the duty liability has been passed on to customers o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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