2009 (11) TMI 754

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..... RDER Heard both sides. 2. The appellants have paid 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 .....

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..... eir Balance Sheet. There is no evidence produced 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 .....

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