9911796707
TMI Blog2003 (10) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... th sides. 2. Appellants filed refund claim in pursuance to the order passed by the Tribunal, whereby order passed by the Customs Authority enhancing the value of imported telephones was set aside. 3. The adjudicating authority allowed the refund of Rs. 1,71,997/- and ordered the amount of Rs. 3,40,374/- to be credited to the Consumers Welfare Fund. The adjudicating authority in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will sell the goods on losses. 7. As the appellants filed the refund claim in consequence the order passed by the Tribunal, the presumption under the law is that appellants had passed the burden of duty. The presumption is a rebuttable presumption. The onus is on the assessee to show that portion of duty has not been passed on to the other person. In the present case, the appellants produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the Model numbers of telephone were not mentioned. The contention of the appellants is that from this consignment that samples were drawn and appellants produced the copy of the wrapper of the sample which shows the Model No. LS-827. The contention of the appellants was also that price was enhanced by the Customs Authority while taking into consideration the Model number LS-827. 9. As the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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