2000 (10) TMI 51

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....question which has been referred to us viz., as to whether in the facts and circumstances of the case the Tribunal was correct in allowing the refund of duty paid by the respondent when they have not proved that the duty burden was not passed on to the customers, is required to be answered in favour of the Revenue, and against the respondent-manufacturer, in the light of the decision of the Suprem....

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.... which are sold in which case the burden or the incidence of the duty on the raw material would stand passed on to the purchaser of the finished product. It would follow from the above that when the whole or part of the duty which is incurred on the import of the raw material is passed on to another then an application for refund of such duty would not be allowed under Section 27(1) of the Act." ....