9911796707
TMI Blog2011 (3) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... Khandeparkar, President None present for the appellant. Shri Manish Mohan, SDR, informs that the Departmental Representative by name Shri N.A. Sayyad, who is handling the matter is on casual leave and, therefore, prays for time. 2. We do not find any justifiable cause being disclosed by the department for adjournment of the matter. When the department is fully aware of the fact that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted the refund claim of the appellant. 4. The appellant in their application dated 10/10/2001 has claimed refund for a sum of Rs. 7,79,642/-. Consequently, a show cause notice dated 07/12/2001 came to be issued to the appellant. The refund claim was rejected by the said order dated 25/02/2002 and rejection of the refund claim was confirmed by the impugned order. 5. The perusal of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount in full has been duly admitted by the Appellants." 7. In view of settled law, unless the assessee is able to satisfy that he has not passed on the duty burden on the consumer, question of grant of refund does not arise. Considering the concurrent findings by both the authorities regarding the failure on the part of the assessee to discharge their obligation in this regard, we find no case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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