CUSTOM NON TARIFF NOTIFICATION
cnt42_2017
Tariff Values of Gold, Silver and all Edible oils (except Crude Soya bean oil) reduced
CASE LAW
2017-TIOL-192-SC-CX-LB
ADDISON AND COMPANY LTD Vs CCE: SUPREME COURT OF INDIA (Dated: April 27, 2017)
Central Excise - Refunds - Passing on the incidence of duty to the buyer - immediate buyer or ultimate buyer of the goods? In the instant case, the Assessee has admitted that the incidence of duty was originally passed on to the buyer. There is no material brought on record to show that the buyer to whom the incidence of duty was passed on by the Assessee did not pass it on to any other person. There is a statutory presumption under Section 12-B of the Act that the duty has been passed on to the ultimate consumer. It is clear from the facts of the instant case that the duty which was originally paid by the Assessee was passed on. The refund claimed by the Assessee is for an amount which is part of the excise duty paid earlier and passed on. The Assessee who did not bear the burden of the duty, though entitled to claim deduction, is not entitled for a refund as he would be unjustly enriched.
The sine qua non for a claim for refund as contemplated in Section 11-B of the Act is that the claimant has to establish that the amount of duty of excise in relation to which such refund is claimed was paid by him and that the incidence of such duty has not been passed on by him to any other person. The word 'buyer' in Clause (e) to proviso to Section 11-B (2) of the Act cannot be restricted to the first buyer from the manufacturer.
Review Petition Dismissed
