2013 (11) TMI 1688

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..... R), for the Respondent. ORDER There is an application for early hearing of the appeal. Since the appeal itself is taken up for hearing, this application has become infructuous and disposed of accordingly. 2. During the period 16-6-2005 to 17-4-2006, the appellant had availed services of sales agents located abroad for selling their export goods in other countries and they paid commission t .....

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..... else and therefore after sanctioning the refund claim the adjudicating authority credited the amount to Consumer Welfare Fund as per provisions of Section 11C of the Central Excise Act, 1944. Aggrieved by the order, the appellant filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) upheld the order of the adjudicating authority. Aggrieved by the order of Commissioner (Appe .....

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..... ower authorities and relies on the decision of the Hon. Apex Court in the case of Union of India v. Solar Pesticides Ltd. [2000 (116) E.L.T. 401 (S.C.)]. 5. Considered arguments on both sides. In the case of tax paid on reverse charge mechanism, it is very obvious that incidence has been borne by the person (appellant) who is receiving the services. The case of Solar Pesticides (supra) is wi .....

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