TMI Blog2015 (2) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... he invoice and the invoice were indicating the cum duty price. The appellant has not been able to produce any accounting document such as balance sheet etc. to prove that the said amount has been paid by them separately and is being considered as receivables even now. In the absence of any evidence the claim of the appellant that they have not passed on the burden of duty to the consumer is a bald ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fferential duty demanded by the revenue. However, matter was adjudicated before the appropriate authority and finally the matter was settled in favour of the appellants. Appellant consequently filed refund of the extra amount of duty paid. Initially, the said amount though sanctioned but was transferred to the Consumer Welfare Fund. The appellant filed appeal before the Commissioner (Appeals) who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of Shivagrico Implements Ltd. 2006 (199) ELT 55 (Tri-LB). Consequent to the said order of the Hon'ble High Court the original authority confirmed the demands relating to the refund claim which was already granted to the appellant as the appellant in spite of giving large number of opportunity failed to produce any evidence to prove that burden of duty has not been pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... away in flood in 2005, they are not in a position to provide the detail. Ld. counsel was also asked whether there is any evidence such as balance sheet etc. to prove that the said amount was not considered as expenditure and is still being considered receivable from the government. Ld. counsel stated that no such document is available and all the documents have been washed away. 4. Ld. AR, on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty separately in the invoice and the invoice were indicating the cum duty price. The appellant has not been able to produce any accounting document such as balance sheet etc. to prove that the said amount has been paid by them separately and is being considered as receivables even now. In the absence of any evidence the claim of the appellant that they have not passed on the burden of duty to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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