9911796707
TMI Blog2011 (3) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... ate consumer - In view of settled law, unless the assessee is able to satisfy that he has not passed on the duty burden on the consumer, question of grant of refund does not arise - Decided against the assessee - E/3644 of 2003 - - - Dated:- 8-3-2011 - Shri R.M.S. Khandeparkar, Shri P.R. Chandrasekharan, JJ. Appearance: Shri Manish Mohan, Authorised Representative (SDR) for the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter. Hence the request for adjournment is rejected. 3. We ourselves have gone through the records and we find that the present appeal arises from the order passed by the Commissioner (Appeals), Aurangabad on 08/08/2003. By the impugned order the appeal filed by the appellant against the order passed by the adjudicating authority has been rejected. The Dy. Commissioner, Aurangabad passed orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Perusal of the impugned order clearly discloses a finding to the effect that "it is conceded that no duty was required to be paid by the Appellants on the brown sugar" and further that "the invoices produced by the Appellants in the course of the personal hearing show that this amount representing duty on such brown sugar had already been charged from their customers and also the fact of real ..... X X X X Extracts X X X X X X X X Extracts X X X X
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