2017 (12) TMI 758

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....and tanning stuff and filed a refund claim for Rs. 8,93,569/- on 24.4.2015 for the duty paid in excess of the liability in respect of one invoice viz., 1312 dated 7.5.2014. They stated that the actual rate of the item stryronal is Rs. 75.5 kg but they adopted Rs. 4594.95 per kg. while discharging the duty liability. Department observed that the credit note issued for the transaction value/ material value of Rs. 72,29,520/- but no credit note found to be issued for excess excise duty paid of Rs. 8,93,569/-. The lower authority after considering the reply held that the assessee had indeed paid excess duty but had passed on the burden of the duty to the buyer of the goods and hence, as per the provisions of Section 11B, the refund was sanction....

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....mmunication Ltd. Vs. CCE, Chandigarh: 2006 (199) ELT 161 (Tri.-Del.) wherein similar certificate issued by the assessee's buyer therein was relied upon by the Hon'ble Tribunal to rebut the presumption of unjust enrichment. He also submitted that the Superintendent of Central Excise, Range 21, New Delhi having jurisdiction over M/s. Hindustan Rasayan Pvt. Ltd. issued a certificate stating that they have taken credit of only Rs. 27,118/- which corresponds to the excise duty actually payable by them had there been no error in computation. Further, the invoice raised on 7.5.2014 and the credit note was issued shortly on 27.5.2014 while the payment was effected by the customer only on 14.7.2014 which clearly shows that the customer had no occasi....