2015 (10) TMI 1701

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....00/- to the appellant but deposited the same in the Consumer Welfare Fund alongwith interest erroneously paid as refund to the appellant. 2. Shri Paritosh Gupta, (Advocate) appearing on behalf of the appellant argued that the duty on HDPE tapes consumed in the manufacture of HDPE fabrics and Sacks was paid under protest and the amount refundable was also included in the balance sheet as receivable. He made the Bench go through Para 11 of the OIA dated 29.11.2012 to argue that first appellate authority has erroneously mentioned that Chartered Accountant certificate did not show verification as to how the duty was paid at captive stage shown in the books of accounts. Learned Advocate also made the Bench go through the Chartered Accountant ce....

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....Chartered Accountant certificate produced by the appellant confirms that the amount paid by the appellant was accounted for in the books of accounts as deposits and receivable. The sale price of the finished goods had shown no variation before the period of refund and after the period of refund. In view of the evidences produced by the appellant, the initial burden, that the amount claimed as refund has not been recovered from the consumers, has been discharged by the appellant. In similar facts, the Hon'ble Apex Court in the case of CCE, New Delhi vs. Organan (India) Limited (supra) has held as follows:- "3. Assessee thereafter filed an application claiming refund of the customs duty paid by it. The authority-in-original rejected the ....