2023 (7) TMI 946

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....t - For the Appellant Mr. M. Ambe, Deputy Commissioner (A.R) - For the Respondent ORDER Brief facts are that the appellant is engaged in manufacture of water filters and filed declaration under erstwhile Rule 173B of Central Excise Rules, 1944 classifying their product under sub heading 8421.10 of First Schedule to CETA 1985. Later, they filed a revised declaration on 02.05.2007 seeking c....

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....n water filters between 09/97 and 03/2000. The duty was paid by them under protest. 2. After due process of law, the refund sanctioning authority sanctioned refund of Rs.1,380/- and rejected Rs.83,200/-. The balance amount of Rs.27,77,948/- was sanctioned but ordered to be credited to the Consumer Welfare Fund on the ground that the said claim is hit by the principle of unjust enrichment. 3.....

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....the appellant claims that the excise duty has neither been realized nor passed on to the customers, the same has not been established by the appellant. By issuing credit notes to the dealers, the requirement of establishing that the incidence of duty element has not been passed on to the ultimate consumer is not satisfied. Ld. A.R relied upon the decision of the Hon'ble Supreme Court in the case o....

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....mers while selling the water filters to the consumers. There is no evidence that the appellant has returned the excise duty to the ultimate consumers. The Hon'ble Supreme Court in the case of M/s.Addison and Co. Ltd. (supra) had occasion to consider the very same point and held that by merely issuing credit notes subsequent to the clearance of goods, the assessee cannot be said to have passed the ....