2009 (11) TMI 754 - AT - Central Excise

Summary

Issues involved: Duty on 'bleach liquor' paid by appellants for manufacturing pulp, refund denied on ground of unjust enrichment.

Summary:

Issue 1: Duty payment on 'bleach liquor' and refund denial
The appellants paid duty on 'bleach liquor' used in manufacturing pulp, which is exempt under Notification No. 10/96. They applied for a refund, claiming they did not pass on the duty to consumers as the finished products were duty-exempt. The advocate presented a certificate from a Chartered Accountant stating the duty was not passed on. However, the Revenue argued that the appellants did not show the disputed amount as receivables and failed to prove the duty was not included in the product cost. The Tribunal found that the burden of proof was not discharged by the appellants, as the certificate did not explicitly state the duty amount was not part of the product cost. Citing a Supreme Court decision, the Tribunal dismissed the appeals, stating there was no interference with the lower authorities' orders.

(Order dictated and pronounced in open Court)