2009 (4) TMI 709

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.... fixed by the Commissioner and got their monthly liability reduced. They claimed refund of the excess duty they had paid when the ACP initially fixed by the Commissioner was the basis for payment of duty, as per the following details. Sl. No. Appellant Appeal No. Period involved. Amount involved Rs. 1. Rajalakshmi Textiles Processors (P) Ltd E/33/2005 8/99 to 12/99 2,75,506/- 2. M/s. SSM E/36/2005 7/99 to 12/99 1,77,339/-   Processing Mills Limited       3. Sri Bhavani Textile Processors Pvt. Ltd. E/53/2005 11/99 to 1/2000 3,24,630/- The orders impugned in appeals sanctioned the refund and credited the same in the Consumer Welfare Fund. The lower authorities found that the appellants had failed t....

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....92) E.L.T. 712 (Tri.-Chennai) (ii)    J.C.T Ltd. v. CCE - 2006 (202) E.L.T. 773 (P & H) (iv)   Sonal Vyapar Ltd. v. CCE, Salem - Final Order No. 945/06 dt. 11-10-06 (Tri.Chen.) 3. We have carefully considered the case records and the submissions made by both sides. Section 12B of the Central Excise Act reads as follows :- "Section 12B. Presumption that the incidence of duty, has been passed on to the buyer. - Every person who has paid the duty of excise on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyer of such goods." In terms of these provisions it is imperative that the appellants establish that the excess dut....