TaxTMI 
TaxTMI 
2010 (10) TMI 933
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.... under Section 35G of the Central Excise Act, 1944 (for short, 'the Act') against order dated 13-8-2009 in Appeal No. 5733 of 2004 [2009 (248) E.L.T. 394 (Tri.-Del.)] passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi, proposing to raise following substantial questions of law :- "(i) Whether in the facts and circumstances of the present case the present appellant is rightl....
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....payable and was wrongly paid. By order of the Hon'ble Supreme Court dated 27-4-2003 [2003 (154) E.L.T. 336 (S.C.)], the matter was remanded to the adjudicating authority to examine whether it was a case of unjust enrichment in which case the appellant may not be entitled to refund. After due consideration, finding was recorded by the adjudicating authority against the appellant which was affirmed ....
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....ly on the assessee as has been settled by the Hon'ble Supreme Court by various judgments. Further, it not even the case of the assessee that they have not collected the amounts mentioned in the invoices." 3. We have heard learned counsel for the appellant. 4. Learned counsel for the appellant submits that mere fact that in gate passes/invoices, duty payable was mentioned which was never factuall....