TMI Blog2015 (6) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... iated, in view of stock transfer invoices enclosed to the appeal paper book and also placed along with the refund claim. Further, on perusal of the appeal papers, it is found that upon examination of records of the Appellant, the Chartered Accountant firm M/s Anay Gogte & Co. vide their Certificate dated 01.02.2014 have certified that there were no sale of goods by the Appellants to the Principal Manufacturer and the Appellants have not received the excess excise duty paid inadvertently. Therefore, I am of the view that the authorities below have not properly scrutinized the records, in arriving at the conclusion that the incidence of Central Excise duty has been passed on by the appellant. Hence, the refund claim filed by the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant was rejected by the Assistant Commissioner vide order dated 29.04.2013. In appeal, the Ld. Commissioner (Appeals) vide the impugned order dated 22/05/2014 has upheld rejection of the refund application by the original authority. Feeling aggrieved with the impugned order, the appellant has filed present appeal before this Tribunal. 3. Sh. B. L. Narsimhan, the Ld. Advocate appearing for the Appellant submitted that the distribution centers of the principal manufacturer charged correct price from the retailers at the rate of ₹ 65 per sachet only and no excess excise duty was recovered from the final customers. The Ld. Advocate further submitted that the debit note furnished before the refund sanctioned authority clearly demonstra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und claim on the ground of unjust enrichment is justified. 5. I have heard the Ld. Counsel for both sides and perused the records. 6. It is an admitted fact on record that distribution centers of the Principal Manufacture charged correct price from the retailers at the rate of ₹ 65 per sachet only and no excess Central Excise duty was recovered from the final customers. This is evident from the invoices enclosed to the appeal paper book. Furthermore, I find that the appellants have also submitted along with the refund claim, a detailed chart showing comparison of invoices raised by the Appellants and distribution centers of the Principal Manufacture. The Chart clearly shows details such as invoice number, invoice date, quantity, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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