TaxTMI 
TaxTMI 
2003 (12) TMI 411
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.... [Order]. - The appellant imported various consignments of white refined sugar from Pakistan. After the goods were cleared out of customs charge, the appellant filed claims for refund of the cess on the sugar that it had paid. The Asst. Commissioner accepted the claims and sanctioned the refund. The appellant contented before Asst. Commissioner that the sales of sugar to various buyers ....
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.... before me the same contention that was raised before the lower authorities, that it sold the sugar at prices quoted in commercial newspapers and therefore the incidence of cess has not been passed on. He also relies upon the judgment of the Supreme Court in State of Rajasthan & Ors. v. Hindustan Copper Ltd. 1998 (9) SCC 708. 3. The departmental representative contends that the price shown....
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.... price of copper. It therefore accepted that incidence of duty paid on it had not been passed on to the buyer. It is not contended by the appellant before me that the sale price of sugar was fixed by any statutory authority. It is the contention that since the price of sugar it sold the sugar as price figuring for the commercial newspaper the incidence of duty had not been passed on. This proposit....
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....llant sold the sugar at prices as shown in the newspapers, it does not follow that this price did not include the element of cess that the appellant paid. It is quite possible that this element does form part of the price. It was for the appellant to discharge the burden of proving that the incidence of cess has not been included in that price, and hence not passed on. No basis for the certificate....