2017 (1) TMI 654 - AT - Central Excise

Appellate Tribunal remands case for review of new evidence on duty refund, stresses unjust enrichment determination.

M/s Biochem Pharmaceutical Industries Versus Commissioners of Central Excise, Customs and Service Tax-DAMAN

M/s Biochem Pharmaceutical Industries Versus Commissioners of Central Excise, Customs and Service Tax-DAMAN - TMI Issues: Appeal against OIA No. SRP/233/DMN/2012-13 on whether appellant established non-recovery of duty claimed as refund and passed on to customers/buyers.In this case, the main issue before the Appellate Tribunal was whether the appellant had successfully proven that the duty claimed as refund, amounting to Rs. 6,66,633, had not been recovered from their customers or other parties. The adjudicating authority had sanctioned the refund but noted the lack of sufficient evidence to support the claim that the duty burden had not been passed on. The appellant, represented by Advocate Shri N. S. Patel, argued that they now possessed relevant evidence to establish non-passing of the duty burden. Consequently, they requested a remand to present these evidences for scrutiny. The Revenue's Authorized Representative did not object to this request.The Appellate Tribunal, under the guidance of Dr. D. M. Misra, Member (Judicial), decided to remand the matter to the adjudicating authority for a thorough examination of the evidences that would be provided by the appellant. The purpose of this remand was to enable a proper determination of the issue of unjust enrichment, ensuring that the burden of proof regarding the non-passing of duty to customers/buyers is adequately addressed. The Tribunal emphasized the need for a reasonable opportunity for the appellant to present their case during this process. Ultimately, the appeal was allowed by way of remand, indicating a positive outcome for the appellant in terms of further review and consideration of their evidence.