Appeal denied for duty refund; burden of proof on appellants to show duty not passed on to customers.

The appeal by M/s. Punjab Alkalies & Chemicals Ltd. regarding a refund of duty was rejected by the Appellate Tribunal CEGAT, New Delhi. The tribunal held that the burden of proof was on the appellants to demonstrate that the duty was not passed on to customers, which they failed to do. As a result, the appeal was dismissed due to the lack of evidence rebutting the presumption of passing on the duty to customers.

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The appeal by M/s. Punjab Alkalies & Chemicals Ltd. regarding a refund of duty was rejected by the Appellate Tribunal CEGAT, New Delhi. The tribunal found that the burden of proof was on the appellants to show that the duty was not passed on to customers, but they failed to provide evidence to support their claim. The appeal was dismissed as the presumption of passing on the duty to customers was not rebutted.

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