2016 (12) TMI 221

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....on payment of Central excise duty to various power companies. The sale is governed by the price notified by Coal India Ltd. (CIL). CIL enhanced the price of coal with effect from 01/01/2012. However, later by notification dated 31/01/2012 the enhancement was withdrawn retrospectively with effect from 01/01/2012. The appellants paid excise duty for the month of January 2012 with enhanced price. The buyers of coal paid coal price and duty thereon as per earlier terms without enhancement. Appellants filed refund claims for excess paid duty due to withdrawal of enhancement of coal price notified by CIL. 2. The claims were rejected by the Original Authority and the rejections were upheld by the First Appellate Authority. Both of them recorded t....

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....bility. To begin with we note that when excess duty payment was not contested the refund should have been sanctioned and paid either to the welfare fund or to the appellants. The Original Authority simply rejected the appellants claim with no finding/order regarding crediting the amount to welfare fund in terms of Section 11B. 6. Further, we note that lower authorities recorded that the appellant failed to produce any documentary evidence in respect to the transactions made with buyer companies. We have perused appeal records. The appellants submitted, categorically, that they have not passed on the burden of the excess duty amount to the customers at any point of time. They have submitted : (a) bank statements for the relevant period al....