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2013 (4) TMI 181 - CESTAT NEW DELHIRefund claim - unjust enrichment - finalization of provisional assessment - the respondent have produced a Chartered Accountant’s certificate certifying that the incidence of excess duty whose refund is claimed by them had not been passed on by them to their customers - M/s. BSNL. Held that - Once evidence is produced by the respondent that they have borne the incidence of duty whose refund is claimed by them, the burden would shift to the department to prove that the respondent’s claim is not correct. In this case, no such evidence has been produced by the department. In view of this, we do not find any infirmity in the impugned orders-in-appeal. The Revenue’s appeals are dismissed. The Cross Objections also stand disposed of as above.
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