2017 (1) TMI 755

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....hat the appellants were manufacturers of Cotton Yarn and Cotton Knitted Fabrics. The appellant claimed that they had erroneously paid duty of Rs. 3,22,756/- on Cotton Yarn manufactured and used captively in the manufacture of fabrics, which were sold at Nil rate of duty on account of exemption Notification No.4/97-CE dated 01.03.1997 and that they were not liable to pay duty on Cotton Yarn on account of exemption under Notification No.125/84-CE dated 26.05, 1984. They filed refund application on 18.12.1997. They were issued with a show-cause-notice dated 23.07.1998, proposing to reject the said refund on the ground of unjust enrichment. The said refund applicant and said show-cause-notice were decided through Order-in-Original No.204/Denovo....

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....vidence that they have not collected excess Excise duty from their customers nor they have refunded the same to their customers and that the appellants have charged Excise duty separately in the invoices issued by them, hence, there is no doubt that the burden of duty has been passed on to their customers. Therefore, the Ld. Commissioner (Appeals) rejected the appeal. Aggrieved by the said Order-in-Appeal, appellants are before this Tribunal. 3. The appellants in their grounds of appeal claimed that they have issued credit notes subsequent to charging Excise duty in the invoices to the same buyers in the year 2000. They have given a list of credit notes such as credit notes Nos. 22, 23, 24 & 25, all dated 31.03.2000 through which Excise ....