TMI Blog2007 (2) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 22-2-2007 - [Order per: P.C. Chacko, Member (J)]. - This appeal is against rejection, by the lower authorities, of a refund claim of the appellants on the ground of unjust enrichment. The appellants had imported certain machines claiming the benefit of Customs Notification No. 36/96 (Sl. No. 53 of List No. 6 appended thereto). The assessments were made without granting this benefit and acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced by the party in the absence of invoices not showing separately price of, and duty on, goods. The case law cited by the party was distinguished. In the result, the appeal against the Assistant Commissioner's order good rejected. Hence the present appeal. 2. After examining the records and considering the submissions, we find that, right from the financial year in which the refund claim was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that the price shown in the relevant invoices is presumed in law, to be cum-duty price and therefore the burden is on the refund-claimant to show that the incidence of such duty was not passed on to the buyer of the goods. According to learned SDR, the above statutory presumption against the refund-claimant would not stand rebutted on the strength of a Chartered Accountant's certificate alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured in the country, under Section 4(4)(d)(ii) of the Central Excise Act. The seller is deemed to have passed on the duty incidence to the buyer. The burden is on him to rebut this presumpti for the purpose of obtaining cash refund of the duty where such refund is otherwise admissible The immediate question is whether the Chartered Accountant's certificate is conclusive evidence to rebut the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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