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2016 (2) TMI 140 - CESTAT NEW DELHI

2016 (2) TMI 140 - CESTAT NEW DELHI - TMI - Refund - unjust enrichment - in the relevant invoices, issued to the customers higher rate of duty has been mentioned - 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 - 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 app .....

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in original dated 12/03/2007 in terms of which the following order was passed: 1. An amount of ₹ 3,80,097/- only in respect of which documents to prove the payment of duty have not been submitted, is rejected. 2. An amount of ₹ 85,428/- only paid prior to lodging the protest is rejected as time barred. 3. An amount of ₹ 66,18,046/- only , which has been charged by the unit from the buyer is ordered to be credited to the Consumer Welfare Fund under Section 12 C (2)(a) of Centr .....

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sanctioned to the appellant. Ld. advocate also stated that he can produce all the evidence to establish that the burden of the duty paid (refund of which has been sought) was not passed on to the customers. 3. We have considered the contentions of the Ld. advocate. We find that the commissioner (Appeals) while upholding the related order-in -original observed that the burden is on the appellant to prove that the incidence of higher duty paid had not been passed on to any other person. There is n .....

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