TaxTMI 
TaxTMI 
2016 (9) TMI 1128
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....appeals are taken together for hearing. 2. Brief facts of the case are that the M/s Varun Beverages Ltd., filed a claim of refund of Rs. 1,90,580/- on 12-05-2005 on account of refund of Special Excise Duty & Educational Cess which was paid by them from 1st March, 2005 to 6th April, 2005 on the goods manufactured by them. They claimed that the goods manufactured by them were classifiable under Tariff item No. 21069050 and there was no Special Excise Duty leviable on goods covered by said tariff item in the Second Schedule to the Central Excise Tariff Act, 1985. The original authority issued them the Show Cause Notice dated 08-03-2006 contending that the goods manufactured by them attracted Special Excise Duty and therefore refund was inadmi....
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....by them. However, in respect of Refund of Rs. 1,90,580/- the Special Excise Duty was included in the amount collected through the invoices and hence the incidence was passed on the customers and therefore the said amounts needs to be credited to Consumer Welfare Fund. In respect of refund claim of Rs. 1,90,580/- M/s Varun Beverages Ltd., has preferred appeal before this Tribunal bearing No. E/2726/2007 & in respect of remaining three refund applications allowed by ld. Commissioner (Appeals), Revenue has preferred an appeal before this Tribunal bearing No. 2802/2007. 3. The grounds of appeal in respect of Appeal No. E/2726/2007 filed by M/s Varun Beverages Ltd., was that the Show Cause Notice dated 08-03-2006 issued by Assistant Commissione....
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....nds of appeal that they had issued credit notes immediately after the clearance of goods and credit notes were in respect of the Special Excise Duty passed on to the buyers of the goods and there are large numbers of pronouncements wherein it was held that if the credit notes are issued then the duty instance does not get passed on to the customer. He has relied on pronouncement of Hon'ble High Court of Punjab & Haryana in the case of Commissioner of Central Excise, Chandigarh Versus Vardhman Industries Ltd. reported at 2006 (202) E.L.T. 765 (P & H). 6. The ld. D.R. has reiterated on the grounds of appeal in the appeal filed by Revenue. 7. We have taken the rival contentions into consideration. In said case law in respect of Commissioner ....