2008 (7) TMI 114

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....hav, JDR, for the Respondent. [Order]. - This is an appeal against refund which has been sanctioned, but credited to the consumer welfare fund on the ground that the appellants have not been able to produce any evidence to show that the incidence of duty has not been passed on to the customers. 2. Ld. advocate for the appellants submits that in this case duty was forcibly recovered from them....

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....e not issued is devoid of any merit as once no debit notes were issued, it is for the Revenue to bring out that such debit note have been issued. 3. Ld. DR. however, submits that the burden of proving that the incidence of duty has not been passed on lies on the assessee and the Chartered Accountant certificate produced by him is without any supporting documents and, therefore, cannot be relied....

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....considered the submissions. I find that in this case there is no sale and accordingly no buyer. In such a case the question of passing on the incidence of duty should not arise. I further find that the appellants have given a certificate from the Chartered Accountant stating that the incidence of duty has not been passed on Commissioner (Appeals) in his order has not commented upon the certificate....