2023 (4) TMI 658

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.... Appellant : Shri R K Choudhary , Advocate For the Respondent : Shri Rakesh Agarwal , Authorised Representative for the Revenue ORDER P V SUBBA RAO : The appellant filed this appeal to assail the Order-in- Appeal Impugned order dated 17.7.2020 whereby he upheld the order-inoriginal dated 9.7.2020 passed by the Assistant Commissioner rejecting the refund to the appellant on the grounds of unj....

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....ble to discharge its responsibility of proving that it had not passed on the burden of tax to any other person. 3. Learned counsel for the appellant produced before us a Chartered Accountant's certificate by Ravindra Rathi & Co. dated 20.3.2023. However, there are no supporting documents such as the P&L Accounts and Balance sheets to this certificate. This certificate reads as follows: "To whom....

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...., 1944 and charged Excise duty on MRP basis from M/s. RDM Care Private Limited and has paid the excise duty accordingly to the Government account and that too UNDER PROTEST. We also noticed that they have also debited the excise duty in their Profit and Loss Account during the concerned financial year. Therefore, we found that the duty of excise has been neither collected by the Herbal House no....

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....t even produced by the appellant before the lower authorities and it has just been issued by the Chartered Accountant after the impugned order was passed. 6. We are of the considered view that the lower authorities should have an opportunity to examine this certificate and supporting documents, if any, that the appellant can produce and decide if the appellant had passed on the burden of excise d....