2010 (6) TMI 469

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.... Pereira, JDR, for the Respondent. [Order] . - This is 3rd round of litigation. The appellant (importer) filed a Bill of Entry dated 22-12-98 for clearance of Styrene Butadiene Rubber. However, the value declared by the appellant was rejected and the same was enhanced from 650 USD per MT to 750 USD MT. The Bill of Entry was assessed provisionally, pending the test report. Value was enhanced ....

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....ce sheet and invoices to establish that the incidence of excess duty was not at all passed, on to the buyer. It is pertinent to mention here that C.A. Certificate needs the support of corroborative evidence." The learned Advocate submitted that the Commissioner (Appeals) did not point out which further documents is required to verify the fact that the burden of excess duty paid has not been passed....

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....sh that the incidence of duty has not been passed on, accordingly, refund claim was allowed." 4. I have gone through the submissions made by the learned Advocate and find that there is no doubt that while the matter was remanded by the Tribunal to the Commissioner (Appeals) to consider the evidence on record to verify whether the incidence of duty has been passed on to the buyers or not wi....

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.....L.T. 364 (Tri.-Mumbai) this Tribunal has held that it can be seen from the Certificate of C.A who categorically stated that excess duty paid was not included in expenses and the same has been shown is current assets, as receivable from the Government. The Revenue has not produced any contrary evidence. Refund claim was allowed." In the case of Paper Products Ltd. (supra) on the identical situatio....