2019 (11) TMI 487

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....rom the factory, correct assessable value by the appellant due to the discount pattern adopted by the depot. Accordingly, the appellant had restorated to provisional assessement, which was also accepted by the jurisdictional central excise authorities. The provisional assessments were subsequently finalized and it was held by the department that the appellant had paid excess excise duty in respect of the goods sold from the depot. As a consequence of finalization of provisional assessment, the appellant had filed the applications, claiming refund of excess excise duty paid by it. Refund applications were adjudicated by the original authority favorably. However, instead of paying the refund amount to the appellant, the same was credited to t....

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.... records. 5. Central excise duty is categorized as an indirect tax and the incidence of such duty is always borne by the buyers. The manufacturer, traders etc., engaged in the business of selling of goods only perform the role of the intermediary between the ultimate consumer and the Government exchequer, inasmuch as they are entrusted with the job of collecting the duty amount from the customers and in turn, to deposit the same into the Government exchequer. Thus, the rebuttable presumption has been made in Section 11B(2) ibid, that the refund claim amount, instead of being paid to the claimant, should be credited to the Consumer Welfare Fund. For ascertaining the fact, whether the amount in question should be credited to the Consumer W....