2015 (10) TMI 1809

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..... ) Per : Mr. P.K. Das,; None appears on behalf of the appellant. There is no application for adjournment. 2. After hearing the Ld Authorised Representative for Revenue and on perusal of records, I find that the appellant filed refund claim of Rs. 17,99,308.82 paid by them on the processing of Wood Timber. The Tribunal held that the processing of Wood Timber would not amount to manufacture The Ad .....

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..... ded that the Govt of Gujarat cannot be considered to be enriched, as amount of duty is paid on Timber was sold to jails and other Govt. Depts. 4. The Hon'ble Supreme Court in the case of Bombay Tyres International Ltd vs CCE - 2000(121)ELT.48 (SC) held that if no material is produced by the assessee to show that the burden of duty paid under protest was not passed on the consumer despite opportun .....

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