2017 (3) TMI 836

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....orised Representative ORDER This is an appeal filed against OIA No. COMMR-A--176-VDR-I-2009 dated 29.06.2009 passed by Commissioner (Appeals) Central Excise & Service Tax, Vadodara. 2.  Briefly stated facts of the case are that the appellant was  engaged in the manufacture of Synthetic Putty and Nitrocellulose Putty during the relevant period i.e. 1979 to 1984.  The classif....

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....r to the adjudicating authority to reconsider the refund application on three counts, which includes test of unjust-enrichment in the light of legal principles laid down by the Hon'ble Supreme Court in the case of Mafatlal Industries Limited and Others vs. UOI and others - 1997 (5) SCC-536.  Pursuant to the said order of  Hon'ble High Court, the adjudicating authority, after obse....

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....16 including commercial invoices issued by the appellant for the period 1976 to 1984.  However, he has fairly accepted that since the factory has been closed, they are not in a position to produce the  relevant GP-1s where under the goods were cleared at the relevant point of time, on payment of duty.  Also, no Chartered Accountant certificate has been placed on record or produced b....

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.... both sides.  I find that the short question needs to be determined is whether the appellant succeeded in establishing the fact that the incidence of duty has not been passed on to their customers on which the refund has been sanctioned by the adjudicating authority.  I find that during the relevant period, Gate Pass( GP-1) was the relevant document, wherein the duty paid used to be show....