2017 (7) TMI 242

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....ndra B. Mishra for the Appellant Mr.M.H. Patil a/w. Mr.Sachin Chitnis for the Respondent ORDER Per Court 1] The order granting refund upheld by the Tribunal is assailed in the present appeal. 2] Mr.Jetly, learned counsel for the Appellant states that following substantial questions of law arises; "Whether the order of Tribunal can be sustained in as much as it has not met with th....

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....pendent evidence is available. 4] The learned counsel for the Respondent submits that the Respondent has proved that the burden of duty has not been passed on to the customer. Apart from the facts that the sale price has remained the same, the commercial invoice and the excise duty invoice also shows that the burden has not been passed on and the said aspect has been considered by the Commissio....

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....ered in the judgment. Such a decision can not been sustained. It appears that the judgment of the Tribunal is bereft of necessary reasons required to show that the Assessee had discharged his initial burden and has rebutted the presumption as envisaged under Section 12B of the Act. 7] Considering the above, the substantial question is answered in favour of the Appellant. The impugned judgment i....