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TMI Blog2007 (7) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from Order-in-Appeal No. 41/2004 dated 22-3-2004 passed by the Commissioner (A), Bangalore rejecting the refund claim on the ground that the assessee has not discharged the burden that the duty has not been passed on to the customers. They have rejected the refund claim on the ground of unjust enrichment. The appellants have pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been expressed. 3. The learned JDR reiterated the departmental view and submits that production of Chartered Accountant s certificate is not sufficient in absence of production of entire evidence. The uniformity in prices is not the criteria, is also his submission. In this regard, he relies on the ruling of the Larger Bench judgment rendered in the case of SRF Ltd. v. CC, Chennai - 2006 (193 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, it has satisfied the criteria laid down by the Larger Bench rendered in the SRF Ltd. (supra). The Commissioner (A) was not justified in rejecting the evidence. In view of the clear-cut evidence produced by the appellants that they have not passed on the duty element on the consumer, their plea for refund of excess duty paid has to be accepted. Appeal is allowed with consequential relief, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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