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TMI Blog2006 (11) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... peal has been preferred by the revenue proposing following question of law :- "Whether the Tribunal is correct in allowing the refund to the appellant whereas the party has failed to produce evidence before the adjudicating authority and Commissioner (Appeals) about their plea that incidence of duty had not been passed on to the buyers?" 2.The petitioner contested its liability to pay duty and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord, it is quite evident that the appellants had not passed on the incidence of duty, to the suppliers during the period in dispute. They had only charged the job work charges from them. Therefore, they are entitled to the refund of the disputed amount and it could not be ordered to be credited to the Consumer Welfare Fund." 4.When the appeal came up for hearing on 18-10-2005, this Court passed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed in the order of this Court dated 18-10-2005, documents relied upon by the revenue were not enough to show that the burden had been passed on. Copies of invoices in form GP-I, only showed that duty was deposited and not that the petitioner had recovered that duty from M/s Oswal India Pvt. Ltd., as sought to be contended. 8.In view of the above, the appellant having failed to produce any o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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