TMI Blog2009 (4) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... t their monthly liability reduced. They claimed refund of the excess duty they had paid when the ACP initially fixed by the Commissioner was the basis for payment of duty, as per the following details. Sl. No. Appellant Appeal No. Period involved. Amount involved Rs. 1. Rajalakshmi Textiles Processors (P) Ltd E/33/2005 8/99 to 12/99 2,75,506/- 2. M/s. SSM E/36/2005 7/99 to 12/99 1,77,339/- Processing Mills Limited 3. Sri Bhavani Textile Processors Pvt. Ltd. E/53/2005 11/99 to 1/2000 3,24,630/- The orders impugned in appeals sanctioned the refund and credited the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . v. CCE - 2005 (192) E.L.T. 712 (Tri.-Chennai) (ii) J.C.T Ltd. v. CCE - 2006 (202) E.L.T. 773 (P H) (iv) Sonal Vyapar Ltd. v. CCE, Salem - Final Order No. 945/06 dt. 11-10-06 (Tri.Chen.) 3. We have carefully considered the case records and the submissions made by both sides. Section 12B of the Central Excise Act reads as follows :- Section 12B. Presumption that the incidence of duty, has been passed on to the buyer. Every person who has paid the duty of excise 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. In terms of these provisions it is imperative that the appellants establish that the excess duty paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not establish their case that they had not passed on excess duty paid, with the help of these documents. On the other hand these documents carried the endorsement that they had paid the arrears of duty demanded by the authorities. The alternative course open to them to discharge the burden cast on them u/s 12B of the Act probably was with reference to their accounts; the structure of the composite price and how they had accounted the proceeds in the material period. This, strangely, the assessee has not attempted. Only ground canvassed to claim refund is that the charges remained uniform before and after the change in the liability of the assessee. In the Allied Photographics India Pvt. Ltd. case, the Apex Court held that constancy of price ..... X X X X Extracts X X X X X X X X Extracts X X X X
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