Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Law: Central Excise Act, (I of 1944)

Section: 3D,R.11

Central Excises Act (1 of 1944)---S.3-D---Central Excise Rules, 1944, R.11---Production capacity (Aerated Water) Rules, 1990, R. 7A(i)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Collection of excess duty, etc.---Refund of---Claim for refund of excess charged excise duty paid under the Production Capacity Rules, 1990 in view of High Court ---Department contended that refund claim was barred by limitation as it was filed after one year from the date of High Court and refund was also not admissible under S.3-D of the Central Excises Act, 1944 as the incidence to tax had been passed on to the consumers---Validity---Section 3-D of Central Excises Act, 1944 contemplates that every person, who had collected or collects any duty under misapprehension of any provision of the Act or which was not payable as duty or which was in excess of duty actually payable, was bound to pay the amount so collected to the Federal Government provided the incidence of same had been passed on to the consumer--­Any person collecting any duty incidence of which had been passed on to the consumer could not retain the duty so collected and he was duty bound-to deposit the same in the Government Treasury---Burden of proof of passing the incidence of such duty to the consumer shall be on the person collecting the duty---Complainant was not the collecting agent nor the person who had collected any duty, in fact it had paid duty in excess to the Federal Government which was being claimed as refund---If the department chose to press the objection that the incidence of duty had passed on the consumer, the burden of proof shall be on the department to establish the same---Stand that similar matter in the cases of two other beverage companies was sub judice was no ground to reject the complaint or stay the proceedings for recovery of refunds already paid--­Federal Tax Ombudsman recommended that Central Board of Revenue should direct the concerned Collector of Sale Tax & Central Excise to decide the refund claim within thirty days. FINDINGS/DECISION The complaint relates to the claim for refund excise duty Rs.21,203,118 excess charged and paid during the…

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