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TMI Blog2011 (10) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... of appropriate duty. - During the argument, a specific query was made by the Bench regarding how the amounts in question are reflected in their books of account, the appellant failed to show any entries in respect of the amounts in question whether the same were shown as receivable. - appellant failed to show that burden of duty has not been passed on - refund cannot be given to him. - E/3462/03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t burden of duty has not been passed on and it was duly stamped on the invoice that levy of duty on the material supplied under these invoices is contested by the company, hence not charged in the invoices. The appellants also submitted that in view of this as the burden of duty has not been passed on, the impugned order is not sustainable, and the same has been reflected in their books of account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd on the ground of unjust enrichment. As per the provisions of Section 11B of the Central Excise Act, burden is on the assessee to show that the burden of duty has not been passed on to their customers. In the present case, there are numerous invoices involved, under which the goods were cleared. The appellants also produced six invoices before us. These were stamped that duty has not been recov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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