9911796707
TMI Blog2010 (10) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... hus the finding of unjust enrichment was erroneous - Held that: - once the gate passes/invoices showed that that duty was part of the invoices issued, in such a situation presumption is that the duty has been passed on to the consumers and the said presumption is not rebutted merely by the fact that the assessee did not actually realize the amount - Once the duty is added in the invoices, the purc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the present appellant is rightly claiming the refund of duty when the incidence of duty has not been passed on to the customers and the question of unjust enrichment does not arise is legally sustainable in the eyes of law? (ii) Whether in the facts and circumstances of the present case the provisions of Section 11-B of the Act apply when the duty has been paid under protest is legally sustain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the appellant which was affirmed on appeal as well as on further appeal by the Tribunal. The Tribunal observed :- We have carefully considered the submission made from both sides. The requirement of Section 12A to indicate the duty amount in the gate passes/invoices is to make the buyers know the amount of duty payable by them. In the present case, the appellant have indicated the duty amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was mentioned which was never factually received, it could not be held that the assessee had passed on burden to the consumers and thus the finding of unjust enrichment was erroneous. 5. We are unable to accept the submission. The adjudicating authority, the Commissioner as well as the Tribunal have concurrently held that the assessee will be deemed to have passed on the burden of duty once th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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