TMI Blog2017 (7) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... f credit notes has been paid to the customers or the credit notes adjusted in the customers ledger and the same is reflecting in the balance sheet - appeal allowed by way of remand. - E/910 & 911/06 - A/88128-88129/17/EB - Dated:- 23-6-2017 - Mr. Ramesh Nair, Member ( Judicial ) And Mr. Raju, Member ( Technical ) Shri.Bharat Raichandani, Advocate for appellant Shri.S.V. Nair, Asst. Comm. (AR), for respondent ORDER Per: Ramesh Nair 1. The fact of the case is that the appellants have manufactured and supplied sub-station equipment support structures and transmissions towers and tower cranes covered under Chapter sub-heading 7308.90. The issue of dutiability of the said product was in question. Therefore, various d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious customers. Therefore, the duty burden was borne by the appellant and have not been passed on to any other person. He also referred to a letter dated 01/10/2003 of MSEB wherein the electricity board asked the appellant to refund the amount of excise duty paid by the MSEB. He submits that this also reinforced the claim of the appellant that the amount of excise duty was refunded to their customers by way of credit notes. In support of his submission, he placed reliance on the following judgements: a) Ual Uttar Pradesh - 2015 (329) ELT 622 (Tri-Del) b) Shree Krishna Nylon Pvt. Ltd.- 2015 (327) ELT 626 (Tri-Mum) c) Tata Motors Ltd. - 2014 (3307) ELT 7621 (Tri-Mum) d) A.P. Paper Mills Ltd. - 2014 (306) ELT 344 (AP) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which have been held to be non-excisable. The refund of duty can be allowed only if the appellant proves satisfactorily that the incidence of duty paid by them has not been passed on to their customers. The fact of recovery of duty from the customs by the appellant is not in dispute. The appellants have issued credit notes while claiming refund, but have not proved that the accounts of the customers have actually been credit or that any adjustment of the duty recovered and whose refund has been claimed has been adjusted against payments duty from the customers. I find that the adjudicating authority has rightly observed that the credit notes have been issued just to claim refund and that the credit notes are neither substantiated by any do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the view that one opportunity can be given to the appellants to substantiate their claims in respect of unjust enrichment by submitting all other documents, like, parties ledger, balance sheets, etc. to prove that of credit note has been rightly accounted for and the amount of credit notes has been paid to the customers or the credit notes adjusted in the customers ledger and the same is reflecting in the balance sheet. 6. As per our above discussion, we allow the appeal by way of remand to the adjudicating authority for disposing of the refund matter in accordance with the observation made here in above. Needless to say that since the matter being very old, it is expected from the adjudicating authority to dispose of the denovo adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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