TMI Blog2023 (4) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... ill not reimburse/charge any amount on account of excise duty . The second paragraph indicates that the appellant charged excise duty from the Sole selling Agent. The third paragraph indicates that excise duty has neither been charged nor collected by the appellant - It is not clear from the above certificate if the appellant charged excise duty as mentioned in the second paragraph of the certificate or it had not collected or charged from anyone in the market as indicated in the third paragraph of the certificate. There are no supporting documents with this certificate which may help clear this ambiguity. This certificate was not even produced by the appellant before the lower authorities and it has just been issued by the Chartered Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the burden of the excise duty to any other person. 2. We have heard both sides and perused the records. Learned authorised representative for the Revenue fairly concedes that it is incorrect to reject the refund on the grounds of unjust enrichment and if the appellant was found to have not discharged its burden on the question of unjust enrichment, the refund should have been sanctioned and credited to the consumer welfare fund. He asserts that the lower authorities have correctly held that the appellant was unable to discharge its responsibility of proving that it had not passed on the burden of tax to any other person. 3. Learned counsel for the appellant produced before us a Chartered Accountant s certificate by Ravindra Rathi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cipal manufacturer and the sole selling agent will not reimburse/charge any amount on account of excise duty . The second paragraph indicates that the appellant charged excise duty from the Sole selling Agent. The third paragraph indicates that excise duty has neither been charged nor collected by the appellant. 5. It is not clear from the above certificate if the appellant charged excise duty as mentioned in the second paragraph of the certificate or it had not collected or charged from anyone in the market as indicated in the third paragraph of the certificate. There are no supporting documents with this certificate which may help clear this ambiguity. This certificate was not even produced by the appellant before the lower authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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