2004 (11) TMI 228

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....his appeal against the order-in-appeal whereby a refund claim of Rs. 2,87,374/- is credited to the Consumer Welfare Fund on the ground that the appellant failed to discharge the onus that burden of duty has not been passed on to the customers. 2. The contention of the appellant is that in this case the Revenue raised the objection that notional interest in respect of the advance received from t....

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.... record as selling expenses and as the selling expenses are always recovered from their customers, the claim of appellant is not available. The contention is that as the amount is to be mentioned in somewhere in the record and the same is mentioned as selling expenses, which are paid from their profit account, therefore, refund claim cannot be rejected on the ground that burden of duty has been pa....