9911796707
TMI Blog2011 (1) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... rred under Section 35(H) of the Central Excise Act, 1944 against the judgment and award dated 11-2-2010 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi in Appeal No. 823/2005. 2. The appellant has prayed for refund of the amount which has been declined on the ground that appellant has failed to establish that they had not passed on duty burden upon the consumers. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had not passed on the duty burden upon the consumers. The appeal has been dismissed on the basis of material available on the record. 3. Learned counsel Mr. Manoj Bhandari has submitted that in other similar cases, refund has been ordered by the Tribunal and excise levy has been held to be un-constitutional. The levy was not passed on to the buyers as such refund of amount was required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... production of any such data. However, she submitted that the analysis of the materials on record sufficiently reveal that such price remained static even after removal of the gallery. 6. Once the record could not disclose that as to what was the portion of price that related to the gallery along with the duty liability and the detail break up of the price charged for the goods prior to and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is apparent from paragraph 5 of the order of the Tribunal that it was not disputed that records do not disclose production of relevant data necessary for refund. 8. Consequently, we find that the appellant has failed to establish that they had not passed on duty burden upon the consumers, hence, refund would have amounted to unjust enrichment. 9. We do not find any illegality in the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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