TaxTMI 
TaxTMI 
2015 (3) TMI 381
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....Adv. & Vipul Bilve, Adv. JUDGEMENT Per: Ashok Jindal: The Revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeals) sanctioned the refund claim to the respondent. 2. The brief facts of the case are that M/s. Voltas are manufactures of excisable goods and paying duty on their clearances. On 06.08.1997, a search was conducted in the premises of the respondent and it ....
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....d the duty as per the invoice and after clearance of the goods and on persuasion of the department, they paid duty under protest, which was held not payable by them. Therefore, in these circumstances, onus is on the revenue to prove that incidence of duty has been passed on the buyer, which revenue has failed to do so. Therefore, he has sanctioned the refund claim. Aggrieved from the same, revenue....
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....e said duty was paid on the persuasion of the department under protest. They have not recovered any amount over and above the amount shown in the invoices from the buyers and there is no evidence has been brought by the revenue on record that the respondent has recovered any amount over and above shown in the invoices from the buyers. He further submits that as they have paid duty under protest, t....