2017 (5) TMI 1065

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....ct of the case is that appellant filed refund 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....

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....een passed on to any other person. He submits 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. ....

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....ay be given to explain their case on basis of various 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 t....