TMI Blog2018 (3) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... x amount in question had not been shown as claims receivable in the balance sheet for the relevant period keeping even the possible realization of disputed amount from Department. Thus, the onus lies with the appellant to prove that it had suffered the incidence of duty and not passed on to any other person has not been satisfactorily discharged. It is not open to the appellant to submit cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 73/- towards Service Tax into the Central Government Account. Both the said service receivers were amalgamated with the appellant company w.e.f 01.04.2004. The scheme of amalgamation was approved in February 2005. As a result of amalgamation the appellant filed refund claim of ₹ 88, 54, 473/- on the ground that the amalgamation was effective form 01.04.2004. The refund application filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und amount to be Consumer Welfare Fund, the same should be refunded to the appellant. To support his stand that the appellant should be entitled for refund, the ld. Advocate has relied on the decision of this Tribunal in the case of, Business Overseas Corporation Vs. CC [import General] New Delhi-205 [317] ELT 637 [Tri. Del.], Tirumala Bearings P. Ltd. Vs. CCE [Appeals] Visakapatanm- 2016 [33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aims receivable in the balance sheet for the relevant period keeping even the possible realization of disputed amount from Department. Thus, the onus lies with the appellant to prove that it had suffered the incidence of duty and not passed on to any other person has not been satisfactorily discharged. The decisions of this Tribunal relied upon by the appellant are distinguishable from the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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