TMI Blog2023 (7) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... es as mark of returning the excise duty. However, it has to be borne in mind that the dealers have already passed on the said duty element to the consumers while selling the water filters to the consumers. There is no evidence that the appellant has returned the excise duty to the ultimate consumers. The Hon ble Supreme Court in the case of M/S. ADISON AND CO. LTD. VERSUS COMMISSIONER OF CENTRA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Brief facts are that the appellant is engaged in manufacture of water filters and filed declaration under erstwhile Rule 173B of Central Excise Rules, 1944 classifying their product under sub heading 8421.10 of First Schedule to CETA 1985. Later, they filed a revised declaration on 02.05.2007 seeking classification of the said goods under sub heading 7323.10 of CETA. It appeared to the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . After due process of law, the refund sanctioning authority sanctioned refund of Rs.1,380/- and rejected Rs.83,200/-. The balance amount of Rs.27,77,948/- was sanctioned but ordered to be credited to the Consumer Welfare Fund on the ground that the said claim is hit by the principle of unjust enrichment. 3. Aggrieved by such order directing the amount to be credited to the Consumer Welfare Fun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customers, the same has not been established by the appellant. By issuing credit notes to the dealers, the requirement of establishing that the incidence of duty element has not been passed on to the ultimate consumer is not satisfied. Ld. A.R relied upon the decision of the Hon ble Supreme Court in the case of Addison and Co. Ltd. Vs Commissioner 2017 (353) ELT A64 (SC) to argue that it was ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has returned the excise duty to the ultimate consumers. The Hon ble Supreme Court in the case of M/s.Addison and Co. Ltd. (supra) had occasion to consider the very same point and held that by merely issuing credit notes subsequent to the clearance of goods, the assessee cannot be said to have passed the bar of unjust enrichment envisaged under Section 12B of the Central Excise Act, 1944. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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