TMI Blog2016 (2) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... s/customers or any other person. Furthermore, also find that the customers of the appellant have also issued the certificates, certifying that they have not availed any Cenvat credit of Central Excise duty charged by the appellant in their invoices and that final payment on account of goods have been made to the appellant after adjusting the amount mentioned in the credit notes raised by them. Though, the above referred documents were produced by the appellant before the lower authorities, but the same have not been considered in their proper prospective for adjudication of the refund claim. In view of above, it is of the firm opinion that the above modus operandi adopted by the appellant clearly demonstrate that they have neither recove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed the applications before the jurisdictional Central Excise Authorities, claiming refund of excess central excise duty as a consequence of finalization of provisional assessment on account of discounts provided to various dealers/ customers on the provisional value. 1.1 The refund applications filed by the appellant were disposed of vide the adjudication orders both dated 28.01.2014, wherein while sanctioning the refund claim of ₹ 9,39,176/- and ₹ 10,05,855/- filed by the appellant, the original authority had credited the said refund amount to the Consumer Welfare Fund(CWF) established by the Central Government under Section 12C of the Central Excise Act, 1944. The reason assigned in the adjudication orders for transferri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount from the books of accounts. Further, I also find that the appellant vide their letter dated 26.07.2013 had categorically informed the jurisdictional Range Superintendent that the refund claimed amount has been shown as claims receivable in the books of accounts, under the head Loans Advances and that such claimed amount do not form part of finished goods cleared during the relevant period. Besides, the appellant had also informed the refund sanctioning authority vide their dated 13.06.2013 that the duty amount on account of discount have not been recovered from the dealers/customers . The above facts have also been endorsed by the independent practicing Chartered Accountants, who on verification of the books of accounts of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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