1999 (3) TMI 158

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..... Shri T.A. Arunachalam, J.D.R., for the Respondent. [Order]. -  These are two appeals filed by the M/s. Calcutta Steel Industries with reference to the common impugned order involving common issues and they are therefore taken together and are being disposed of by this common order. 2. The issue relates to unjust enrichment. It is settled position that the burden lies on the....

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.... other records produced by the party. 4. He drew out attention to the finding of the Commissioner as appeared in page 4 of the impugned order which reads as under :- "The issue involved in the appeals is regarding rejection of refund claims filed by the appellants by A.C. on the ground of unjust enrichment. The provisions of Section 12B raises a statutory presumption that the incidence ....

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....nts were placed before the Commissioner. He also submitted that presumption in terms of Section 12B is price inclusive of excise duty. 6. I have carefully considered the submissions made by both the sides and perused the record. It is clear from the record that the appellants have submitted number of documents before the Assistant Collector in support of his contention that duty has not be....