TMI Blog2007 (4) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, which hold that when the Chartered Accountant certifies that the duty burden has not been passed on to the buyers, the same has to be accepted. There is no unjust enrichment in the present case - appeal dismissed - decided against Revenue. - E/48/2005 - 483/2007 - Dated:- 23-4-2007 - Dr. S.L. Peeran, Shri T.K. Jayaraman, JJ. REPRESENTED BY : Shri K. Sambi Reddy, JDR, for the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of the lower authority. Hence, the Revenue has come in appeal on the following grounds : (i) The Commissioner has erred in holding that the incidence of duty had not been passed on to the consumers based on the ground that the price of the goods remained the same before and after levy of duty. (ii) The above decision is wrong because in the invoices issued by the respondent, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Chartered Accountant. The fact that the price of the impugned products before the levy and after the levy remained the same is significant for deciding whether there is unjust enrichment. When the respondent reduced the dealers price, it is very clear that they have taken upon themselves the burden of excise duty. The fact that excise duty was shown in the invoice is not conclusive evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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