TMI Blog2003 (12) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant imported various consignments of white refined sugar from Pakistan. After the goods were cleared out of customs charge, the appellant filed claims for refund of the cess on the sugar that it had paid. The Asst. Commissioner accepted the claims and sanctioned the refund. The appellant contented before Asst. Commissioner that the sales of sugar to various buyers were governed by the prices o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was raised before the lower authorities, that it sold the sugar at prices quoted in commercial newspapers and therefore the incidence of cess has not been passed on. He also relies upon the judgment of the Supreme Court in State of Rajasthan Ors. v. Hindustan Copper Ltd. 1998 (9) SCC 708. 3. The departmental representative contends that the price shown in the various newspapers are the result ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of duty paid on it had not been passed on to the buyer. It is not contended by the appellant before me that the sale price of sugar was fixed by any statutory authority. It is the contention that since the price of sugar it sold the sugar as price figuring for the commercial newspaper the incidence of duty had not been passed on. This proposition by itself is unacceptable. The prices of sugar or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pers, it does not follow that this price did not include the element of cess that the appellant paid. It is quite possible that this element does form part of the price. It was for the appellant to discharge the burden of proving that the incidence of cess has not been included in that price, and hence not passed on. No basis for the certificate of the Chartered Accountant having been produced, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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