TMI Blog2018 (7) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... their verification reports. The appellate authority had observed on the earlier occasion that the discount has been passed on to the dealers which were not challenged by the Revenue in the earlier occasion. So, the Adjudicating Authority had rightly sanctioned the refund on the basis of the findings of the Commissioner (Appeals) in earlier Order-in-Appeal. Appeal allowed - decided in favor of appellant - Ex. Appeal Nos.458,459/10 - FO/A/76169-76170/2018 - Dated:- 25-5-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri Arvind Baheti, Consultant for the Appellant (s) Shri K. Chowdhury, Supdt. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary : These appeals have been filed by the appellants against a comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst which the refund applications had been filed had been paid by the appellant and had not been passed on to any other person under Rule 12B read with Section 11B of the Central Excise Act, 1944. It has also been recorded that the refund claim applications had been submitted within the stipulated time period. Further, I note that the concerned Range Officers had certified the discount amounts that had been passed to the buyers vide their verification reports. 5. The impugned order has held that the refund sanctioned to the appellant is hit by the doctrine of unjust enrichment. For the proper appreciation of case, the findings of the Adjudicating Authority is reproduced below : (a) . (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Range Officer vide his verification report No.103 dated 20.05.2009, 107 dated 4.6.09 has certified that the above mentioned discount amount have been passed on to the buyers and the incidence of Central Excise duty in this regard has not been passed on to the buyers. h) I also observe that the concerned Range Superintendent has also confirmed the correctness of the refund claim submitted by the claimant as a whole . 6. It is seen that the Adjudicating Authority had proceeded on the basis of the earlier Order-in-Appeal. The appellate authority had observed on the earlier occasion that the discount has been passed on to the dealers which were not challenged by the Revenue in the earlier occasion. So, the Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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