2018 (2) TMI 1795

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....Additional Commissioner (AR), for the Respondent. ORDER This appeal is directed against Order-in-Appeal No. VIZ-CUSTM- OOO-APP-034-17-18, dated 13-10-2017. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding refund claim of excess duty paid by the appellant herein alongwith interest is eligible for refund or otherwise. 4. Appel....

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....e authority is not disputing the fact that appellant is eligible for the refund of the amount of differential duty alongwith interest paid by them. He is not also disputing that the appellant has consumed the imported goods for production of final products but held that appellant might have passed on the amount for which refund is claimed on the price of the final products. 6. Adjudicating....

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.... that the said amount has not been passed on to any person or availed as CENVAT credit. On the face of such categorical certificate issued by the Chartered Accountant, I find that the lower authorities have not put forth any evidence to controvert that the Chartered Accountant certificate was incorrect. In the absence of any other contrary evidence to show that the excess amount paid by the appell....