2023 (9) TMI 513

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....26.11.2019 passed by the Assistant Commissioner and rejected Revenue's appeal. 2. The Respondent is registered with the Central Excise department and has been paying central excise duty. An order dated 27.3.2017 was passed by the Joint Commissioner demanding excise duty of Rs. 1,10,45,880/- from the respondent; however, he had not imposed any penalty. On appeal by the Revenue, the Commissioner (Appeals) had imposed penalty as well. Aggrieved, the respondent filed an appeal and this Tribunal, by Final Order No. 50360 of 2019 dated 5.03.2019, allowed the respondent's appeal with consequential benefits, if any. 3. Revenue was, therefore, required to, as per the Tribunal's Final Order, refund to the respondent the amount which it had depo....

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....on 11B should have been examined by the lower authorities because the amount was deposited towards the alleged demand of excise duty which was finally set aside by this Tribunal. This submission is highly misplaced. Section 11B applies to refund of duty of excise paid and not to refund of any amount deposited. Therefore, the rebuttable legal presumption under section 11B that the burden of duty has been passed on by the assessee to its customer applies only to duties of excise and not to any amount whose refund is sought. It does not apply to any deposits which have to be refunded by the Revenue. It also does not apply to any amount paid towards fine, penalty, etc. 8. Any amount deposited towards a demand, fine or penalty either during i....