2001 (1) TMI 100

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....ons, stated to be questions of law, arising out of the order of the Customs Excise and Gold Appellate Tribunal (in short CEGAT) in Appeal No. E/1413/94-D dated 9th August, 1999. Following are the questions in respect of which petitioner seeks reference. "1. Whether in face of material evidence on record to establish that the burden of duty of Central Excise had not been passed on by the Appl....

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....uty without passing on the same to its consumers/customers? 4. In absence of any material contrary to records and the evidence produced by the applicant company, whether the Collector and the Tribunal have erred in summarily rejecting the claim of refund of the Applicant Company on surmises and assumptions?" 2.Collector of Central Excise held that claim for refund of duty of Rs. 9,24,526/- f....

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....ations :- "We have carefully considered the submissions of both sides and perused the documents highlighted by the learned Counsel. In our view, these documents do not bear out the contention that the burden of duty had not been passed on to the assessees' customers. There is nothing in the invoices which would indicate this. The Chartered Accountant's certificate also is not conclusive of the ....