TMI Blog2016 (12) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... y is higher than the actual sale value charged from the depot - There is no evidence which shows that this excess paid amount was otherwise collected either from the same buyer or from any other person. In this position, I find that the lower authorities have wrongly credited the amount of excess paid duty into consumer welfare fund - Appeal disposed of by way of remand. - Appeal No. E/1517/2012- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tle for the refund. The appellant filed refund claim for the said amount. The adjudicating authority though sanctioned the refund claim but credited it into consumer welfare fund on the ground that appellant could not conclusively prove that incidence of such excess paid duty has not been passed on to any other person. Being aggrieved by the Original order, appellant filed appeal before the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. He submits that though the appellant are showing certain amount as receivable in the balance sheet but same was not accepted by the lower authority on the ground that the specific amount of refund could not be shown as inclusive in total amount of receivable therefore the appellant could not prove that incidence of duty has not been passed on to any other person. 4. I have carefully consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buyer of the goods and same was born by the appellant. As regard the total amount shown in the balance sheet as receivable, I am of the view that this is not only evidence required for establishing the aspect of unjust enrichment. As per above factual position, I am of the view that whether incidence of excess paid duty passed on or not can be easily verified from the working of duty paid at the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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