TMI Blog2009 (12) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... s order was upheld by the Commissioner (Appeals). Hence this appeal. Held that- The assessees shall have an opportunity to present whatever documents they have in their possession to discharge the burden of proof cast upon them that they have not passed on incidence of duty to their customers. Fresh orders are required to be passed after extending reasonable opportunity to the assessees of being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t order dated 12-6-90 charging the goods to higher rate of duty. The Court directed the Customs authorities to refund the total amount if any paid by the petitioner to the credit of the respondent within 60 days from the date of receipt of its order with 12% interest per annum from the date of remitting the amount to the credit of the respondent until payment of the amount to the writ petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs) within 60 days from the date of receipt of its order. No action was taken by the Department and even after the petitioner wrote to the Department seeking refund in terms of the High Court's direction, the Department did not choose to implement the High Court's order. The High Court's order was received by the Department on 27-10-98. The Customs authorities were duty bound to carry out the dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of examining whether the claim is hit by the bar of unjust enrichment. The assessees shall have an opportunity to present whatever documents they have in their possession to discharge the burden of proof cast upon them that they have not passed on incidence of duty to their customers. Fresh orders are required to be passed after extending reasonable opportunity to the assessees of being heard in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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