2008 (11) TMI 491

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....lant. Shri G.P. Sastry, Advocate, for the Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)]. -  This appeal is filed against the Order-in-Appeal No. 20/2008 (V-II) Cus. dated 31-3-2008 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Visakhapatnam-IV. 2. We heard both sides and perused the records. 3. The learned SDR challenges ....

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....ions. I find that the appellants are eligible for refund due to the exemption from CVD and SAD levies on Sulphuric Acid imported for use in the manufacture of fertilizer. I also find that the price of final product i.e. fertilizer, is controlled by the Government who fixes the price after considering various components of cost and also gives subsidy to the industry. I find that the manufacturer ha....

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....ufacturer has passed on the burden to the buyer. Though Section 27D imposes an unqualified burden on the importer to refute the assumption that he has passed on the duty to the buyer, I find that fixation of price of the end product by the Government is itself the proof to that effect. In view of the circumstances of the case, I find that the appellants have no occasion to pass on the duty burden ....