2001 (8) TMI 883

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....r, JDR, for the Respondent. [Order]. -  The appellants manufacture A.C. Pressure Pipes falling under Chapter 68. They filed refund claim of Rs. 41,025/- on 31-12-98 in the office of the Assistant Commissioner of Central Excise, Bhilwara. The refund was claimed on the ground that they had supplied A.C. Pressure Pipes to various Govt. agencies which as per the contract were to be delivere....

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.... claim of Rs. 41,025/- for the duty paid in excess. On scrutiny of the claim papers, it was found that the appellants had not produced any evidence to the effect that the duty incident had not been passed on to their buyers. The party pleaded that the deduction had been taken in the excise challans itself which is sufficient proof that no duty is separately charged from buyers in addition to the F....

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....filed an appeal but the same is rejected by Commissioner (Appeals), Jaipur vide his order dated 11-11-2000. 3. I have heard Shri K.K. Anand, Advocate for the appellants and Shri Ashok Kumar, JDR for the respondents. I have considered the submissions made before me by both the sides. No doubt, from the facts on records it appears that the appellants have paid more duty in respect of the fre....