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2011 (1) TMI 1130 - HC - Central ExciseRefund - claim rejected on the ground that appellant has failed to establish that they has not passed on duty burden upon the consumers - factual data in support of the submissions raised for refund has not been produced - record could not disclose that as to what was the portion of price related to the gallery along with the duty liability and the detail break up of the price charged for the goods prior to and after removal of gallery - burden in that regard was upon the appellants which the appellants have failed to discharge, appellant has failed to establish that they has not passed on duty burden upon the consumers, hence refund would have amounted to unjust enrichment, Appeal being devoid of merit stands dismissed
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