2007 (9) TMI 125

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....) whereby a refund of Rs. 1,00,169/- was allowed to the respondents. 2. The brief facts of the case are that the respondents are engaged in the manufacture of cement. With effect from 9-7-2004, education cess was levied in respect of the excisable goods. In pursuance to this levy, the revenue asked the appellants to pay education cess in respect of the stock of cement lying in the factory on 9-....

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..... The revenue contended that the Commissioner (Appeals) allowed the refund mainly on the ground that the price of the cement remained unchanged prior to the levy and after imposition of levy. The contention of revenue is that the respondents failed to produce evidence that burden of tax has not been passed on to the customers at the time of clearance of goods. 5. I find that the goods regarding....