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2011 (8) TMI 948 - CESTAT, NEW DELHIRefund has been sanctioned but credited to Consumer Welfare Fund as per provisions of Section 27(2) of the Customs Act - it is inferred that Chartered Accountant’s certificate by itself are not conclusive proof of not passing the burden of duty incidence to their ultimate customers. I find that many inputs are used for manufacture of tyre and it is obvious that cost of every input contributes towards the cost of a tyre - During the hearing the Counsel for the Appellant submits that they had produced as much evidence as possible and they are at their wit’s end as to what other evidence could be produced, to prove that the incidence of the impugned duty was not passed on to the consumer - It is clear from the data given above that from 8-6-98, that is when prices were declared after taking into consideration the changes made in the 1998 budget the prices have come down - The burden of proving that the incidence is not passed on is on the Appellant - Appeal is rejected
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