2016 (10) TMI 229

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....thew, Member (Technical) Shri N.N. Prabhudesai, Superintendent (AR), for appellant Shri Rajesh Ostwal, Advocate, for respondent ORDER Per M. V. Ravindran These two appeals are filed by Revenue against order-in-appeal No. PII/BKS/127-128/2005 dated 28.2.2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the refund claims filed by ....

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.... appeals on the ground that the appellant had produced Chartered Accountant s certificates which specifically mentioned that the incidence of duty has not been passed on and borne by the company and also placed reliance on the copy of the affidavit filed before him to the effect that the duty was paid on equalized freight under protest and the same has not been recovered. 4. The learned departm....

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....004 (166) ELT 3 (SC), will apply. 5. The learned counsel, on the other hand, would submit that the Chartered Accountant s certificates which were given were very clear and indicated that the appellant had not passed on the duty to anyone. 6. On consideration of the submissions made by both sides, we find that the impugned order in this case is unsustainable for more than one reason. 7. Fi....

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....quently, the judgment relied upon by the learned departmental representative in the case of Allied Photographics Ltd. will not help the department any more as it is stated in the judgment that selling price remaining the same is not the conclusive evidence of non-passing of the incidence of duty to their supplier.  In the case in hand, the first appellate authority has held that the price rem....