2011 (5) TMI 792

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..... nst the impugned order passed by the Commissioner (Appeals). The brief facts of the case are that the appellants filed a refund claim of Rs.12,05,379.95 and the adjudicating authority vide order dated 19/01/2002 sanctioned the refund amount and credited the same to the Consumer Welfare Fund as the appellant failed to prove that the burden of duty has not been passed on. The appellant filed an appe .....

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..... nst the definite finding of the adjudicating authority filed appeal  and before the Commissioner (Appeal) no such averment is made that they were having some documents, which shows that the burden of duty has not been passed on. In the present appeal before us also there is no such averment.  In the circumstances, we find no merit in the oral submissions of the appellant, which are not b .....

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