TMI Blog2016 (2) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... sis - Held that:- As has been stated earlier the lower authorities have noted that the appellant could not establish that at the lower levels. We however take note of the appellant's contention that it is in a position to give evidence to establish this fact even now. - Appeal allowed by way of remand - Matter remanded back. - Customs Appeal No.143 of 2009 - Final Order No . 53899/2015 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C (2)(a) of Central Excise Act, 1944. 4. An amount of ₹ 46,36,381/- only, is ordered to be refunded to the unit M/s Phoenix Lamps Limited , 59A, Noida Special Economic Zone, Phase II, Noida. 2. Ld. advocate for the appellant pleaded that he was contesting the non-payment of refund of ₹ 66,18,046/- only which was ordered to be credited to the consumer welfare fund and added th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The chartered accountant in the statement dated 14/02/2007 recorded under section 108 of the Customs Act , 1962 stated that he had examined the documents on random basis and therefore such a certificate cannot be accepted. It is pertinent to mention here that under section 27 of the Customs Act, 1962, it is the appellants burden to establish that it had not passed on the burden of duty (refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted earlier the lower authorities have noted that the appellant could not establish that at the lower levels. We however take note of the appellants contention that it is in a position to give evidence to establish this fact even now. 6. In the light of the foregoing analysis, we allow the appeal by way of remand to the primary adjudicating authority for de novo consideration of the refund cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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