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TMI Blog2007 (11) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... 28)27/07, dt. 15-2-2007. 2. Considered the submissions made by both sides and perused the records. The issue involved in this case is regarding the refund of Rs. 12,442/-which arose to the respondent due to the fact that they paid the duty on the free samples which were cleared as a combination pack which was assessed under the provisions of Section 4A of the Central Excise Act, 1944. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad paid duty (under Section 4A) on the MRP printed on the combi-pack. Since the free samples were part of the combi-pack, obviously they could not have and had realized not more than the MRP. There was absolutely no scope for JLMIL to pass on the burden of duty paid by them on the free samples. That being the position, JLMIIL cannot be asked to prove beyond their sale documents that duty bur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng amount of the refund to their buyers. In the cases of assessment done under the provisions of Section 4A, the evidence is only the invoice, document which would indicate whether the refund claim is passed on to the customer or not. In this case it has been correctly held that the amount involved does not indicate any such passing of amount of refund claim. The reasoning given by the ld. Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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