2004 (11) TMI 405

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....llant. Shri Prakash Shah, Advocate, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  The stay application arose out of the order of Commissioner (A). The Revenue is the applicant. 2. In the impugned order the Commissioner allowed claim for refund of duty paid on yarn which is used the production of Shoddy Blankets which were exempted from payment of duty on the ....

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....t these documents had no opportunity to defend its case as the evidence considered by the Commissioner (A) were not available to the Department; that the company was making losses on the blankets were does not establish that the incidence of duty was not passed on; that the price remaining constant before and after the incident of paying is immaterial; that Commissioner (Appeals) erred in holding ....

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....ional evidence etc.); that the respondents demonstrated that the incidence of duty has not been passed on; that the presumption of unjust enrichment is a rebuttable presumption; that on merits duty is not payable on the yarn and so whatever duty that was paid is refundable; that there is a substantial compliance with Notification No. 31/2001 and that the order of the Commissioner is just and prope....