TMI Blog2005 (7) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... M.P. Bohra, Member (J)]. None present for the Appellant. Heard Shri N.K. Mishra, JDR, for Respondent. The Appellant submitted a written brief and requested vide submission dated 2-6-2005 that the matter may be decided on merit on the basis of written submission. 2. We have perused the case record and submissions filed by Appellant and the arguments raised by learned D.R. The Appellant's m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, he submits that the refund has rightly been rejected by the Authority below. Therefore, he submits that the appeal may be dismissed. 4. In present case, the duty amount of Rs. 8,78,815/- has been deposited towards duty on the basis of assessment of the Bill of Entry submitted by Appellant. Of course, the assessment was made on the basis of Chartered Engineer's certificate which incorporate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Boyce Mfg. Co. reported in 2001 (135) E.L.T. 878 ( Tri.- Mumbai) SRF Ltd. v. Commr. of Customs, Chennai reported in 2002 (144) E.L.T. 563 (Tri.-Chennai) In present case the appellant could not prove that the incidence of duty has not been passed on to the buyers. I do not find any infirmity in the orders of the authorities below. The appeal deserves to be dismissed. Consequently we dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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