2009 (11) TMI 754

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..... id duty on bleach liquor which is one of the inputs utilised in the manufacture of pulp, which in turn, is used for manufacture of paper and paperboard. Under the Notification No. 10/96 inputs used in the manufacture of pulp are unconditionally exempt. The appellants have paid duty initially and have subsequently applied for refund which has been denied to the appellants on the ground of unjust .....

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..... by the appellants that the amount shown as expenditure under the administrative overheads has not gone into the casting of the product. The certificate produced from a Chartered Accountant is also silent about this. As such, he argues that the appellants have not discharged their burden to prove that the duty incidence has not been passed on to the customers as a part of the price of the finished .....

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