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2013 (2) TMI 368 - AT - CustomsUnjust enrichment - Consumer welfare fund - Whether the assessee have proved that the duty burden was passed on by the assessee to the consumers or not - Assessee imported raw petroleum coke - Paid cess u/s 7 of the Coal Mines (Conservation and Development) Act, 1974 – Held that:- The assessee were only relying on the Chartered Accountant's certificate which was considered by the authorities below and it was held that the certificate did not indicate the basis on which the certification has been made and hence questioning the veracity of the certificate. Undisputedly, the burden to prove that the amount paid as cess (Customs duty) was not passed on to the consumers was on the appellants which they have failed to discharge satisfactorily. In favour of revenue
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