2001 (9) TMI 379

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri M.D. Singh, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal, filed by M/s. Punjab Alkalies & Chemicals Ltd., the issue involved is whether the claim for refund of duty claimed by them attracts the principle of unjust enrichment. Shri Jay Kumar, learned Advocate, submitted that the department had denied them the benefit of Notification No. 195/86-C.E. d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tering the arguments Shri M.D. Singh, learned SDR, mentioned that the price was a composite price and it was a contracted price and the fact that they were paying the duty from the very beginning go to show that the incidence of duty has been passed on to the customers. 3. We have considered the submissions of both the sides. The burden of proof is on the Appellants to prove that incidence....