2017 (1) TMI 85

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.... attributable to the sales tax for which refund was sought for. The appellant simultaneously agitated the issue of sales tax and presently an appeal to this effect is pending with the sales tax appellate authority. 2. The adjudicating authority rejected the claim on the basis that the appellant has not claimed the deduction of sales tax in the invoices at the time of clearance of the goods. Therefore, excise duty was correctly paid at the time of clearance. However, the Commissioner (Appeals) in the appeal filed by the appellant gave a finding: "8. It is an admitted position on fact that the Appellants had not charged any Sales tax I the invoices issued to their customer at the time of clearance of their excisable goods from the....

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....d, though the invoice was raised for the full amount inclusive of sales tax and excise duty paid but subsequently credit notes were issued in respect of excise duty attributable to the sales tax, incidence of duty has not been passed on. There is no dispute about the issue of credit notes as the same has been recorded in the order by the learned Commissioner (Appeals). It is submitted that the issue that where credit notes are issued, whether incidence of duty stands passed on or otherwise has been settled in favour of the assessee by the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Madras v. Addison & Co. Ltd. 2016-TIOL-146-SC-CX-LB. As regards the litigation regarding sales tax matter pending before the sales tax a....