TMI Blog2011 (1) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of price related to the gallery along with the duty liability and the detail break-up of the price charged for the goods prior to and after removal of gallery, appellant has failed to establish that they had not passed on duty burden upon the consumers, hence, refund would have amounted to unjust enrichment, no illegality in the order passed by the Tribunal, Appeal being devoid of merit stands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal has also observed that factual data in support of the submissions raised for refund has not been produced. The Tribunal has also observed that the record could not disclose that as to what was the portion of price related to the gallery along with the duty liability and the detail break-up of the price charged for the goods prior to and after removal of gallery, it was difficult to accept the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty liability and the detail break-up of the price charged for the goods prior to and after removal of gallery has not been established. 5. Learned counsel has submitted that it was admitted that duty was paid later on by the appellant, hence, it could not have been passed on. We do not find anything to suggest that it was an admitted fact. 6. Following reasons have been given by the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in its judgment. In any case, in the absence of data, mere contention regarding the quantum of price cannot be a justification to jump to the conclusion that the appellants had not passed on the duty burden upon the consumers. Undisputedly, the burden in that regard was upon the appellants which the appellants have failed to discharge. Being so, no fault can be found with the concurrent finding ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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