2010 (7) TMI 751

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....Parameshwaran, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. - This appeal is by the revenue, challenging the orders passed by the First and Second Appellate Authorities holding that the respondent is entitled to refund of excise duty under Section 11-B of the Central Excise Act, 1944 (for short, hereinafter referred to as "the Act"). The appeal was admitted to consider the fo....

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....ess duty paid on caustic soda supplied to M/s. Mysore Paper Mills Ltd. Bhadravathi, during the period 18-6-2002 to 27-7-2002. Initially clearances were made by adopting higher rate i.e., Rs. 10,800/- per MT., and later on the contract for the supply was finalised at a lesser price in July 2002 effective from 15-6-2002 and a show-cause notice dated 29-8-2003 was issued to reject the refund claim an....

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....ant's Certificate and the same was taken on record, which clarified that no excise duty was indicated in the invoice, it was not actually recovered from the said customer and the adjustment was made in the books of accounts. Taking note of the aforesaid material, the Tribunal held that the assessee had discharged the burden of showing that the duty had not been passed on to the customers by produc....

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....r. It is a case of mere adjustment of accounts by issue of credit note. Section 11B provides for refund of excise duty paid under the Act. In the circumstances, it is set out in proviso to sub-section (2) of Section 11B that when the excise duty paid by the manufacturer, if he had not passed on the incidence of such duty to any other person i.e., his customer, the duty paid is refundable. In the i....