2015 (3) TMI 381

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....or the Respondent : Shri K K Shroff, Adv. & Vipul Bilve, Adv. JUDGEMENT Per: Ashok Jindal: The Revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeals) sanctioned the refund claim to the respondent. 2. The brief facts of the case are that M/s. Voltas are manufactures of excisable goods and paying duty on their clearances. On 06.08.1997, a search was conduc....

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....the time of clearance, the respondent has paid the duty as per the invoice and after clearance of the goods and on persuasion of the department, they paid duty under protest, which was held not payable by them. Therefore, in these circumstances, onus is on the revenue to prove that incidence of duty has been passed on the buyer, which revenue has failed to do so. Therefore, he has sanctioned the r....

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....ade by them of the goods during the period and the said duty was paid on the persuasion of the department under protest. They have not recovered any amount over and above the amount shown in the invoices from the buyers and there is no evidence has been brought by the revenue on record that the respondent has recovered any amount over and above shown in the invoices from the buyers. He further sub....

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....t. In the case of Gujarat State Fertilizers & Chem. Ltd. (supra), the duty was paid at the time of clearance of the goods. But in this case, the duty in dispute has been paid after the clearance of the goods. Further, facts of the case are very much similar to the case of Easter Industries Ltd (supra), wherein the Tribunal held that the duty has been paid by making debit entry is made subsequent t....