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Commissioner Central Excise Rohtak Versus Saint Gobain Gyproc India Ltd.

Refund claim - unjust enrichment - refund claim forming part of finished goods - Held that: - the Tribunal took into account the relevant factors such as the certificates issued by the independent Chartered Accountants. The Tribunal satisfied itself that the Chartered Accountants had verified the books and on such verification certified that the refund claimed did not form part of the finished goods. The Tribunal conclusion that the appellant had, therefore, not passed on the duty incidence to t .....

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appeal against the order of the Custom and Excise Tax Appellate Tribunal allowing the respondent s appeal against the order of the Commissioner Central Excise (Appeals), Gurgaon. 2. According to the appellant, the following substantial questions of law arise:- A) Whether the impugned Final Order No.A/50090/2016-SM[BR] dated 22.01.2016 Annexure A-3 passed by the CESTAT, New Delhi accepting the appeal filed by the respondent against the well reasoned order of Commissioner (Appeals) is perverse, i .....

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estion of law does not arise. The impugned order of the Tribunal is based essentially on facts. 3. The appellant requested the Assistant Commissioner of Central Excise to determine the value of excisable goods namely Gypsum Board in terms of Section 4 of the Central Excise Act, 1944 on account of monthly discounts/quarterly discounts and other concessions given by the respondent to its dealers/depots/customers at the factory gate in regard to the clearance of excisable goods on payment of duty t .....

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s had passed the burden of central excise duty to the customers. The respondents relied upon the credit notes issued by it to its customers in respect of the discounts as well as the certificate of an independent Chartered Accountant certifying that the incidence of duty had not been passed on to the customers. The certificate states that the respondents had paid the excise duty for the period October, 2012 to December, 2012 on provisional basis on the assessable value of invoices raised from th .....

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d to each dealers etc. 4. Mr. Saurabh Goel, the learned counsel appearing on behalf of the appellant relied upon the observations in paragraph-5 of the order of Commissioner (Appeals) that to the question as to whether the credit note included the amount of duty in addition to the amount that related to the discount scheme of value of the goods, the respondent s Advocate answer was that the credit note issued did not cover the duty amount. 5. This, however, was clarified by the respondent before .....

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re inclusive of duty elements against future bills payments. Since credit note is not in a form of tax invoice, central excise duty elements cannot be depicted separately upon credit notes issued. The customers/dealers deducted the value of duty and duty elements as shown in the credit notes (shown merged both elements) from the bills and paid lower amount to the appellant, unjust enrichment does not apply as customers/dealers did not allow passing of burden by deducting from bills. Evidencing t .....

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the Range Superintendent that the refund claimed had been shown as claims receivable in the books of accounts under the head Loans & Advances and that such claimed amount did not form part of finished goods cleared during the relevant period. It also noted that the respondents had also informed the Refund Sanctioning Authority that the duty amount on account of discount has not been recovered from the dealers/customers. Whether these assertions of fact were correct or not is what fell for th .....

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