9911796707
TMI Blog1998 (9) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... Jain, Member (T)]. The appellants herein are processing fabrics on job work basis and paying the duty to the department. They are also passing on the burden of duty to the persons on whose behalf they are undertaking the job work for the job charges from their customers (M/s. Oswal Industries herein). The lower authorities have rejected the refund claims of the appellants on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, if such amount is relatable to the duty of excise borne by a buyer and if he had not passed on the incidence of such duty to any such other person. Ld. Advocate submits that since the appellant s buyers i.e., M/s. Oswal Industries had not passed on the incidence of duty to any other person, therefore, the refund of duty should be made to the applicants. 4. We have also heard ld. SDR, Shri A.K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of purchase by such person is the relevant date. In other words, M/s. Oswal Industries could apply for refund and then the admissibility of refund could be examined by the concerned Assistant Commissioner. But in any case the manufacturer cannot be given the refund, as has been rightly done by the lower appellate authority, and therefore, we dismiss the appeals. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
