2018 (10) TMI 24

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.... Mr. Satyaprakash Sharma for the Respondents. PC:- 1. This Appeal under Section 35 G of the Central Excise Act, 1944 challenges an order dated 7th June, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). The impugned order dated 7 June 2016 dismissed the Appeal from order dated 30th June, 2011 was dismissed upholding the denial of refund on ground of unjust enrichm....

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....of principles of natural justice. It is submitted that its submissions and reliance upon the Chartered Accountant certificate to establish that the burden of duty has not been passed on by the Appellant's to its customers, though recorded has not been dealt with. Ms. Patil very fairly states that mere passing of credit notes would not amount to discharge of burden to establish that the duty ha....

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....tered Accountant's certificate. The impugned order of the Tribunal merely relied upon decisions of its coordinate benches to conclude that the Appellant has not discharged its burden of establishing that duty has not been passed on by the Appellant's to its customers. In none of the cases relied upon by the impugned order of the Tribunal was the claim to establish absence of unjust enrichm....