1999 (3) TMI 158

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..... rder]. These are two appeals filed by the M/s. Calcutta Steel Industries with reference to the common impugned order involving common issues and they are therefore taken together and are being disposed of by this common order. 2. The issue relates to unjust enrichment. It is settled position that the burden lies on the party to prove that incidence of duty has not been passed on to the cus .....

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..... the Commissioner as appeared in page 4 of the impugned order which reads as under :- The issue involved in the appeals is regarding rejection of refund claims filed by the appellants by A.C. on the ground of unjust enrichment. The provisions of Section 12B raises a statutory presumption that the incidence of duty has been passed on to the buyers. No refund claim can be raised unless the appella .....

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..... ion 12B is price inclusive of excise duty. 6. I have carefully considered the submissions made by both the sides and perused the record. It is clear from the record that the appellants have submitted number of documents before the Assistant Collector in support of his contention that duty has not been passed on to the customer. On the other hand, the Commissioner has given a finding that the par .....

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