2017 (5) TMI 1065

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....fund claim of anti dumping duty paid by the appellant, the same was sanctioned by the adjudicating authority. However, sanctioned amount was credited into consumer welfare fund on the ground that appellant could not establish that the incidence of duty, for which refund was sought for, has not been passed on to any other person. Being aggrieved by the order of the sanctioning authority, appellant ....

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....ts that appellant has provided C.A. Certificate, wherein it was certified that incidence of duty was not passed on. He submits that if an opportunity is given to the appellant to submit all the documents and their explanation before the adjudicating authority they may be in position to prove that incidence of duty has not been passed on. 3. Shri. M.K. Mall, Ld. Asstt. Commissioner(A.R.) appearing....

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....ious of documents despite amount accounted in profit and loss account, incidence of duty has not been passed on. I do not find any reason for denial of this request as the same will not cause prejudice to the Revenue as it is a case of refund claim. It is settled law that every litigant should be given ample opportunity for defending their case. I therefore of the view that appellant should get on....