2009 (5) TMI 477

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.... P. Devaraj, JDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This appeal is filed against Order-in-Appeal No. 704/2004, dated 30-9-2004. 2. The relevant fact that arises for consideration are appellants filed a refund claim against the excess duty paid where the Notification benefit was denied. The same was rejected by the Adjudicating Authority. Against such an order, ap....

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....olved in this case is refund of duty. He would submit that sales invoices of the goods imported indicate that the pre-import and post import, the prices of the goods were the same and there is no change in the sale price before and after importation. He would submit that the Chartered Accountant's certificate also indicated the same. He would submit that the decision of the Tribunal in the case of....

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....n perusal of the records, we find that the learned Commissioner (A) has rejected the appeal of the appellant on the following findings. "The main contention of the appellant during personal hearing was that they had produced all the documents to rule out unjust enrichment. The appellant's advocate drew attention to Annexure 13 of the documents i.e., sales invoices and contended that pre-sales a....

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....documentary proof, it is not possible to conclude that the incidence of duty has not been passed on." It can be seen from the above reproduced portion of the order of the learned Commissioner (A), that the appellants were not able to produce before him any concrete evidence as regards the price remaining the same prior to and post importation. Today also the appellant has not produced any evide....