TMI Blog2009 (11) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the cash refund granted to the respondent by the lower appellate authority. There is no representation for the respondent today. They do not want to be personally heard vide their letter dated 10-7-2009. The learned SDR has reiterated the grounds of the appeal. It is submitted that the respondent failed to prove that they had not passed on the incidence of duty to their buyer namely M/s. Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Learned SDR has further pointed out that the Balance Sheets produced by the party before the lower appellate authority to show that the amount to he recovered by refund has ever been shown as due from the Customs department, is not reliable evidence inasmuch as these Balance Sheets pertained to a period long after the period of imports. 4. I have found force in the submission of the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d SDR does not permit such a course of action. The uniformity of price would not by itself constitute a ground for holding that the incidence of duty had not been passed on to the customers. Other evidentiary materials are also required to hold that the duty burden had not been passed on. The Balance Sheets produced by the party pertained to a period subsequent to the final settlement of the class ..... X X X X Extracts X X X X X X X X Extracts X X X X
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