TMI Blog2018 (3) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... isfy the test of unjust enrichment - it is deemed fit to grant a further chance to appellant - appeal allowed by way o fremand. - E/518/2010 - A/43218/2017 - Dated:- 19-12-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri Santhana Gopalan. D, Advocate - For the Appellant Shri P. Anbuchelvan, Supdt.(AR) - For the Respondent ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department. 3. After the close of the financial accounts for the year, the Appellant submitted their proposal for finalization of provisional assessment. The finalization proposal included the excise duty returned to their immediate buyers by way of credit note on account of actual discounts determined by them. The Appellant submitted documentary evidences, viz., credit notes, etc. to prove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Vs Addison Company Ltd - 2016 (339) ELT 177 (S.C.) held that to satisfy the test of unjust enrichment, the assessee has to prove that the duty component is not passed on to any other person i.e., any buyer in the supply chain till the ultimate consumer and is not limited to the immediate buyer. The position of law prevailing at the time of filing refund claim was that of the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t been passed on and that appellant would be able to satisfy the test of unjust enrichment. We deem it fit to grant a further chance to appellant. The matter is remanded to the adjudicating authority who will decide the issue of unjust enrichment after giving the appellant a reasonable opportunity to furnish evidence and for personal hearing. The appeal is allowed by way of remand to adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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