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2009 (12) TMI 529 - KARNATAKA HIGH COURTRefund - Burden of proving the duty of incidence has not been passed on to its customers - assessee has sold its products under loss which was evidenced from the Chartered Accountant’s certificate and thus incidence of duty has not been passed on to its customere - certificate covers only one model of the vehicle and it cannot be taken as base for presuming that the cenvat credit on input is not included in the cost of other products or that all other products have suffered losses - Cost Analysis Certificate is sufficient to demonstrate that it is borne by the respondent itself and it has not been passed on to the customers and it would be a laborious process to produce 40,000 to 50,000 invoices raised on customers to demonstrate the name and this fact may be taken note off in view of the fact that more than 10 years have lapsed – Held that: - certificate produced before the adjudicating authority and the certificate now produced by the respondent’s counsel before this Court is different – and certificate which has now been pressed into service was admittedly not available before the adjudicating authority for being considered - also such other material may be produced by the respondent to demonstrate that the incidence of duty has not been passed on to the customers for considering the refund claim of the respondent. In the event of such materials being placed before the adjudicating authority, the same shall be considered in accordance with the provisions governing refund claim and in accordance with law.
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