2018 (9) TMI 568

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....hri Sandeep Pathak, for the Respondent. JUDGMENT By way of this appeal, the Appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal of the department. 2. This Court while admitting the appeal on 21-9-2016 framed the following questions of law :- 1.      Whether transfer of refund amount to the Consumer We....

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....r recovery and undertaking given by the buyer that if refund is made Central Excise Duty will be deposited by him is not enough to prove that no unjust enrichment was there on the part of appellant? 3. Counsel for the appellant has relied upon the decision of this Court in Union of India v. A. K. Spintex Ltd. - 2009 (234) E.L.T. 41 (Raj.) wherein it has been held as under :- 9. On ....

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....tion 12B is concerned, it only places burden of proof on the assessee, by enacting the presumption, against him, and does not do anything beyond it. The burden placed on the assessee, by Section 12B, obviously, is a rebuttable one, and the assessee may lead 6 evidence in rebuttal, by proving issuance of debit note and credit note. likewise there may be cases, where purchaser may refund the amount ....

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....tum. 15. It is then, contended by the Learned Counsel for the revenue, that mechanism of issuance of debit note and credit note, if countenanced, it will open flood gates for pilferage of revenue. Firstly, we do not agree with the preposition, that it can open flood gates, inasmuch as, where false, fictitious or shame Debit note and credit note are issued for adjustment, the revenue can ve....