2006 (11) TMI 209

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... : Adarsh Kumar Goel, J.]. - This appeal has been preferred by the revenue proposing following question of law :- "Whether the Tribunal is correct in allowing the refund to the appellant whereas the party has failed to produce evidence before the adjudicating authority and Commissioner (Appeals) about their plea that incidence of duty had not been passed on to the buyers?" 2.The petitioner c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sses invoices which have been placed on record, it is quite evident that the appellants had not passed on the incidence of duty, to the suppliers during the period in dispute. They had only charged the job work charges from them. Therefore, they are entitled to the refund of the disputed amount and it could not be ordered to be credited to the Consumer Welfare Fund." 4.When the appeal came up f....