2017 (7) TMI 237

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....ue of dutiability of the said product was in question. Therefore, various demand notices were issued. The appellants have been paying the duty during the disputed period. The said dispute was resolved as per CEGAT order No.479/01-B dated 30/08/2001 by remanding the matter to the original authority and subsequently the demands were dropped by the adjudicating authority in the denovo proceedings vide order-in-original No.134/CEX/2002 dated 30/09/2002 wherein it was held that the activity undertaken by the appellant did not amount to manufacture. Those orders were accepted by the department and no further appeal was filed. Consequently, the appellant filed a refund claim towards the duty already paid during the disputed period for an amount of....

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....-Mum) d) A.P. Paper Mills Ltd. - 2014 (306) ELT 344 (AP) e) Daimler Chrysler India Pvt. Ltd. - 2014 (307) ELT 182 (Tri-Mum) f) Edelweiss Securities Ltd. - 2006 (44) STR 429 (Tri-Mum) 3. On the other hand, Shri S.V. Nair, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings in the impugned order. He submits that though the appellant had claimed that they have issued credit notes in respect of excise duty to their various customers but as per the findings of the Commissioner except the credit note they did not submit any other documentary evidence to establish that the transaction of credit notes have been effected and the amount of excise duty has been actually paid to the customers. In t....

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....t the credit notes are neither substantiated by any document to show that the buyers account is credited with the disputed amount of duty nor can be taken for consideration for sanction of the refund claim in its face value. 8. Here, I find that the appellants by passing the burden of duty to the customers has not suffered any loss or prejudice. I find that the appellant have been not able to conclusively prove that there is no unjust enrichment." 5. From the above findings, it would be seen that the main contention of the learned Commissioner is that though the credit notes were issued by the appellant towards the return of excise duty recovered at the time of clearance of the goods, but the same was not proved that the amount of cre....