2005 (11) TMI 274

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.... None, for the Respondent. [Order]. - The issue involved in this case is in respect of refund claims of the respondent company rejected by the adjudicating authority, but on appeal, the Commissioner (Appeals) allowed the appeal of the respondent company. The Department being aggrieved by the said Order-in-Appeal, has preferred this appeal. 2. Learned S.D.R. submits that the refund cl....

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....ount claimed by the appellant did not represent excise duty at all. The amount, therefore, should be refunded to the appellant or deposited in the welfare fund if the department can prove that the amount has been passed on to the buyers. In this case the refund claim was rejected only on the ground that the amount has been passed on to the buyers. No evidence in support of this finding was shown i....