TaxTMI 
TaxTMI 
2009 (8) TMI 897
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....t. 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 to the period 1-4-1992 to 31-3-1998 on the ground that no duty was payable on the said cold rolled strips. The ma....
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....s 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 period, was running on losses and later on referred to the BIFR. He also submits that the unit is closed since 1....
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....orted 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 consumers but it is an evidence that the said amount has been passed on to the consumers. Under these circumstances....
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....epted. 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 judgments. Further, it not even the case of the assessee that they have not collected the amounts mentioned in the i....