2019 (11) TMI 480

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hartered Accountant for Appellant Shri Shiv Pratap Singh, Authorized Representative for Respondent ORDER ARCHANA WADHWA After hearing both the sides, we note that the appellant is engaged in the manufacture 'Polyester Staple Fiber' which attracted duty of Central Excise under erstwhile Tariff Item No.18. The appellant was discharging its Central Excise duty liability accordingly. 2. Notificat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the said duty was paid under protest, the question of limitation etc. did not arise. However, the proceedings were initiated against them proposing denial of the said refund claim on the ground of unjust enrichment. 4. While rejecting the said refund claim, it stands observed in the impugned order of the Commissioner (Appeals) that as the appellants have shown the said duty element in their gate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6. The only issue required to be decided in the present case is as regards unjust enrichment. It is well established that the onus to prove that the duty element does not stands collected by assessee from his customers is on the assessee and is required to be discharged by production of evidences. Learned advocate submits that the appellant have in their possession the relevant invoice showing ....