2025 (2) TMI 1491

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....paper book. According to the Appellant-Assessee the impugned order gives rise to the following substantial questions of law:- "(I) Whether in the facts and circumstances of the case, the Honorable Appellate Tribunal was correct in rejecting the appeal, when substantial evidence was placed on records and the same was appreciated by the Hon'ble Tribunal in its Order dated 21.01.2017 but remanded for proper verification which was not carried out, but rejected the appeal merely citing the buyers who were not part of refund application? (II) Whether in the fact and circumstances of the case, the Hon'ble Tribunal was correct in upholding contravention of proviso to Section 11B of the Central Excise Act, 1944 only referring to th....

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.... produced by the Appellant. Accordingly, the matter went back to the Assistant Commissioner (the Adjudicating Authority) for deciding the issue afresh. 4. In the second round, considering the order passed by the Tribunal, the Adjudicating Authority called upon the Appellant herein to produce the buyer's ledgers (separate for each buyer) to examine whether there was any unjust enrichment on the part of the Appellant. In other words though the Authorities had come to the conclusion that the Appellant would be entitled to the refund on account of having made excess payment of the excise duty, it still had to be ascertained whether incidence of tax was passed on to the customers, or otherwise. It is for this reason that the Adjudicating Auth....