2002 (8) TMI 759

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....ground that the goods manufactured by them were sold at lower prices from their Ludhiana and Delhi depots in comparison to the prices declared and at which the duty was paid at the time of clearance from the factory on stock transfer basis to the respective place of removal. The Deputy Commissioner of Central Excise Division, Bhiwadi has examined these claims and passed a speaking order dated 23-3-2000. He in his order has observed that the contention of the party that the goods were sold at lower prices stand substantiated and they are entitled for refund of duty on merits. He has further observed that in terms of the provisions of Section 11B of Central Excise Act, 1944, every application for refund shall be accompanied by such documentar....

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.... the manufacturer is not passing on incidence of duty to the customer nor does it flow there from that the manufacturer is absorbing the duty himself. It is also observed that the assessee has not been able to produce any evidence other than the sale invoices to support their argument that the burden of duty excess paid by them at the time of removal of goods from the factory, has been borne by them or for that matter has not been passed on to the buyer of goods. Accordingly, he has rejected the refund claims on the ground that unjust enrichment in terms of Section 11B. 2.  The party filed an appeal but the same is rejected by the Commissioner (Appeals), Jaipur vide his Order dated 7-12-2000. 3.  This is an appeal against th....