2006 (10) TMI 334

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.... for the Respondent. [Order]. -  This appeal is against rejection of a claim for refund of duty of Rs. 2,72,379/-. The appellants had procured certain textile made-ups (Heading 63.02 of the CETA Schedule) from the manufacturers of the said goods under cover of four invoices dated 9-10-2003, 17-10-2003, 22-10-2003 and 3-12-2003 on payment of cum-duty price. The goods were allegedly expor....

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....t produced, nor were even the duplicate copies produced by the party, despite grant of further opportunity. On the other hand, the party took the weird stand that, as excise duty was paid on monthly basis through TR 6 Challan, excise invoices were no longer duty-paying documents. In the circumstances, the original authority recorded a finding that the appellants had not produced the original and d....

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....inal or duplicate copies of the 'manufacturers' invoices, it cannot be said that there is a conclusive evidence of payment of duty of excise on the subject goods. Further, the pre-dated invoices produced by the appellants and alleged to have been used for export of the goods can hardly be accepted as evidence of the incidence of duty on the goods having not passed on to the foreign buyer inasmuch ....