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2011 (6) TMI 470 - CESTAT, DELHIRefund Claim relates to duties of Customs paid in excess of that payable on the goods imported - Board vide CBEC Circular No. 65/97-Cus. dated 27.11.97 clarified that CESS on synthetic rubber is not payable. The levy of Special Customs duty and Special Additional Customs duty on Nylon Tyre Cord Fabrics was also abolished in the Budget of 1998 - budget for the year 1998 was presented on 01-06-98 and from 02-06-98 the SCD and SACD stood abolished – Held that:- refund claim is on account of these duties paid on raw materials used earlier, when prices were declared after taking into consideration the changes made in the 1998 budget the prices have come down, In the budget the impugned duties were withdrawn, for the earlier period the Appellant was passing on the incidence of the said duties though they were expecting a refund of such duties and they made appropriate entries in their financial accounts, Appellant was expecting a refund and cannot prove that they were not passing on the incidence which they were bearing at least temporarily, burden of proving that the incidence is not passed on is on the Appellant as per provisions of the Customs Act, it is not proper to interfere with the order of the Commissioner (Appeal), Appeal filed is rejected
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