TMI Blog2008 (6) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. The appellants filed this appeal against the impugned order whereby refund of Rs. 4,12,376/- was disallowed on the ground that incidence of duty has been passed on. 3. The appellants filed this refund claim in pursuance of the order passed by the Tribunal whereby enhancement of value of imported goods was set aside. 4. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loss burden of duty has not been passed on. 5. Contention of the Revenue is that as per provisions of Section 28D of the Customs Act, every person who has paid the duty on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyer of such goods. Contention of the Revenue is that onus is on the appellants to show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants was rejected on the ground of unjust enrichment. During the arguments a specific question was asked by the Bench, whether the appellants were showing in books of account the amount in dispute as recoverable from the Customs. Answer to this query was that the appellants were showing consolidated amount recoverable from the Customs. Contention of the appellants is also that the goods were sold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment of blank audio tape. Other consignments are also of blank audio tape in which enhancement of value was set aside. We fail to understand, how in other consignments the appellants have not suffered the loss. As per Section 28 of the Customs Act, onus is on the assessee to show that burden of duty has not been passed on and in the present case the appellant failed to do so. Therefore, ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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