2013 (5) TMI 405

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ase where the appellant filed a refund claim of the duty paid by M/s. PSL Corrosion Control Services Ltd., Navi Mumbai. The CESTAT in the first line of litigation vide order No.A/360/WZB/AHD/2009 dated 30.01.09 remanded the case to the original adjudicating authority to verify the documentary evidence submitted by the appellant to the effect duty element has not passed on to the Railways. Appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t has not been recovered from the customer. By tendering the correspondence exchanged between M/s. PSL Corrosion Control Services Ltd. and the appellant it is evident that in the initial amount tendered & quoted no taxes were considered. Therefore appellant has discharged the first burden to the effect that no excise duty was initially recovered. Further Western Railways have also given a certific....