TMI Blog2021 (7) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... he preponderance of probabilities is heavily stacked against the Revenue. Law has prescribed Accounting Standards that is required to be followed consistently. Books of Accounts are therefore to be maintained accordingly and, of course, following a consistent method of accounting. The refund here, in this case, is claimed for a few years only and just by referring to one year s Books of Account, it cannot be concluded that the expenditure having not been carried forward, the same is not considered as a receivable. In any case, nothing turns in so far as taxation is concerned on a mere accounting treatment. Moreover, this is not the basic doubt in the mind of the Adjudicating Authority who perhaps had the privilege of looking into the Boo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed on to the customers. The First Appellate Authority having dismissed the appellant s first appeal vide impugned Orders-in-Appeal No. 34,35,36,37/2020 (CTA-II) dated 27.04.2020, the present appeals have been filed before this forum. 4.1 Ms. D. Naveena, Learned Advocate appearing for the assessee-appellant, made the following submissions: (i) The Adjudicating Authority relied solely on the report of the Jurisdictional Range Officer (hereinafter referred to as JRO ) dated 26.08.2019, copy of which was not furnished to the appellant; (ii) The refund claimed was not collected from the/ passed on to the customers of the appellant either by invoices or by debit notes; (iii) That the expenditure booked which was not shown as recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed on to its customers. She would also contend that the very fact that the Excise Duty is shown as expenditure would mean that the same has been passed on to the customers since the same has not been shown as receivables in the subsequent year. She would also reiterate the reasons given in the impugned Orders-in-Appeal for justifying the denial. 5.2 She relied on the following judgements : (a) C.C.E. v. M/s. Addison and Company Ltd. [2017-TIOL-192-SC-CX-LB]; (b) M/s. Hindustan Petroleum Coprn. Ltd. v. Commr. of Cus. (Imports), Mumbai [2015 (328) E.L.T. 490 (Tri. Mum.)]; 6. I have considered the rival contentions and gone through the documents placed on record as well as various decisions/orders relied upon by both the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/s. Sahakari Khand Udyog Mandal Ltd. v. C.C.E. Cus. reported in 2005 (181) E.L.T. 328 (S.C.), a paragraph of which has been extracted in the Order-in-Original, clearly indicates that the Hon ble Court had ruled that the doctrine of unjust enrichment could be invoked to deny benefit to which a person is not otherwise entitled, which by itself forms a separate category and the same is not applicable in rem. This is not the case here. The Adjudicating Authority has in fact sanctioned refund which means, the Revenue did not dispute that the appellant is otherwise entitled for the refund. 10. The minimum/initial burden of proof, according to me, stands discharged by the appellant upon production of documents in their support and its ow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e First Appellate Authority is without any basis and the same cannot be sustained. 11. In view of the above, I am of the clear opinion that the impugned Orders cannot be sustained as being opposed to the principles of natural justice and consequently, the matter requires re-adjudication. Accordingly, the findings in the impugned order are set aside and the matter is remanded back to the file of the Adjudicating Authority who shall furnish the copies of (1) report of the JRO dated 26.08.2019 and (2) invoices relied upon by the JRO while preparing his report, which are relied upon by him, for the effective rebuttal of the appellant, who shall then consider all such contentions, documents and case-laws that may be relied upon by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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