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TMI Blog2011 (5) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the documents to show that the burden of duty has not been passed on – Held that:- no merit in the oral submissions of the appellant, which are not based on any evidence on record, appeal is dismissed - C/440/03 - - - Dated:- 11-5-2011 - Mr. S.S. Kang, Mr. P.R. Chandrasekharan, JJ. Appearance: Shri.Ajit Shah, Advocate for appellant Shri.A.K. Prabhakar, JDR, for respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the Revenue is that in case of refund, presumption is that the burden of duty has been passed on and the onus is on the assessee to show the burden of duty has not been passed on. In the present case, the onus is not discharged by the appellant, hence the impugned order is rightly passed. 4. We find no merit in the contention of the appellant that they are having the documents to show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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