2011 (8) TMI 689

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....ntrol) Appellate Tribunal, New Delhi (hereinafter referred to as the 'Tribunal') affirming the order dated 3-12-2001 passed by the Commissioner (Appeals) and the order of the Assistant Commissioner, who had passed the order in original. 2. Counsel appearing for the appellant has submitted before us that the respondent could not have issued a show cause notice to the appellant demanding recovery of the amount which was paid to the appellant by the respondent as refund of the duty paid bypassing the statutory provision. 3. The next contention which is raised before us is that the appellant had issued a credit note which was filed and, therefore, the refund which was given to the appellant by the Department should have been uph....

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....cheque." 7. Since according to the respondent, the said claim was wrongly sanctioned by the Assistant Commissioner, a show cause notice dated 15-3-1993 was issued stating therein that the refund given to the appellant by the Assistant Commissioner was without jurisdiction as refund is admissible only when incidence of central excise duty was not passed on to other persons. In the said show cause notice, a reference was also made that buyer in the case was M/s. Grasim Industries Ltd., Staple Fibre Division, Nagda and, therefore, central excise duty was initially passed on to Staple Fibre Division. It was also stated that a credit note was issued on 7-8-1991 for Rs. 2,00,305/- and since the same was claimed at a much later stage, it w....

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....istant Commissioner initially issued letter dated 22-9-1992 without considering even the merit of claim and without even considering applicability of Sections 11 and 12 of the Act. 12. Subsequently, the Assistant Commissioner again considered the records and in his order has also referred to the admission of the appellant to the fact that the burden of the said duty was originally passed on from Chemical Division to Staple Fibre Division. The refund application was not filed by Staple Fibre Division of Grasim Industries Ltd. in this case but the same is filed by the present appellant, who is another division. 13. Section 11A provides for a right of issuance of show cause notice, if, according to the Department, duty of excis....