2007 (12) TMI 64 - AT - Customs

Since the amount of excess duty claim has been shown as receivable (recoverable) in the balance sheet, they have not passed on the incidence of duty to their customers and have successfully discharged the burden cast upon them - certificate of chartered accountant shows that excess duty paid has not been added into the cost of final product i.e. plastic shoe held that refund is to be paid to the appellants instead being credited to the consumer welfare fund - allow the appeal.

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal, directing the refund of Rs.3,72,605.70 to be paid to the appellants instead of being credited to the consumer welfare fund. The tribunal found that the burden of proof was discharged by the appellants as they had not passed on the duty incidence to their customers.