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2009 (8) TMI 897

..... nd Shri M. Veeraiyan, JJ. Shri K.K. Anand, Advocate, for the Appellant. Shri B.K. Singh, Jt. CDR, for the Respondent. ORDER Heard both sides on the limited issue of whether unjust enrichment is involved or not in as much as the challenge was restricted to the said issue. 2. The relevant facts, in brief, are that the appellant was manufacturing cold rolled strips. They had claimed refund relating t .....

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..... d for clearance of the goods indicated the duty amount and during the subsequent period also the excise invoices prepared indicated specifically the duty amount. He also submitted that the commercial invoices indicated a composite amount which was inclusive of the assessable value and the excise duty indicated in the gate passes/invoices. However, he submits that the company, during the relevant p .....

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..... . CCE reported in 2006 (202) E.L.T. 773 (P&H) and in the case of CCE, Mumbai-IV v. Abu Jani Sandeep Khosla reported in 2006 (206) E.L.T. 599 (Tri.-Mumbai) = 2008 (11) S.T.R. 440 (Tri.-Mum.) submits that once the duty amounts are indicated in the statutory documents namely the gate passes/invoices, it is not merely the presumption that the duty burden has been passed on by the assessee to the c .....

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..... of duty amount in the gate passes/invoices will amount to evidence for passing on such burden deserves to be accepted. Doubt may arise only when the amounts are not indicated in the gate passes or invoices. Even in such cases, the burden to prove that the duty element has not been passed on to the consumer is squarely on the assessee as has been settled by the Hon ble Supreme Court by various jud .....

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