2014 (2) TMI 824

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..... e appellant in their account as receivable - appellant has not produced any evidence before this tribunal for remanding the matter to the lower authorities for reconsideration. Therefore, in the absence of any cogent evidence, the matter need not to be remanded. As the appellant has failed to produce any cogent evidence in support of their claim. I do not find any infirmity in the impugned order - .....

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..... loy Strips are not marketable therefore the appellants are entitled for refund claim of duty on intermediate product. The Revenue preferred an appeal before the Hon'ble Apex Court. The Hon'ble Apex Court set aside the order of the Hon'ble High Court of Bombay and sent the matter back to the Commissioner (Appeals) to decide the following issues:- (a) Whether the Aluminium Strips which is an in .....

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..... appellant submits that the bar of unjust enrichment is not applicable to their case as their intermediate product is not marketable. He further submits that they were paying duty under protest on persuasion by the department where they said that intermediate product is not marketable. Therefore, payment of duty does not arise. He further submits that price of the finished product remains constant .....

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..... n these circumstances, the appellant has to prove that duty on intermediate product has not been passed on the buyer which they have failed to do so. He further submits that the appellant has not produced any cogent evidence in support of their claim. Therefore, refund claim is to be rejected. He also submits that the appellant has not produced any evidence before this tribunal, therefore, the mat .....

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..... he lower authorities for reconsideration. Therefore, in the absence of any cogent evidence, the matter need not to be remanded. As the appellant has failed to produce any cogent evidence in support of their claim. I do not find any infirmity in the impugned order. Accordingly, the same is upheld and the appeal filed by the appellant is dismissed. (Dictated in Court) - - TaxTMI - TMITax - Cen .....

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