2013 (5) TMI 405

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..... the appellant from the Railways then it should have further conducted investigated the verifications to refute the documents submitted by the appellants. In the absence of any such corroboration the appeal filed by the appellant is required to be allowed as the burden of not recovering the duty from the Railways has been discharged by the appellant. - Appeal No.E/1383/11 - - - Dated:- 18-2-201 .....

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..... man. There is also a certificate produced by the appellant from the Western Railways dated 01.10.03 in the appeal memorandum to the appeal that Railways will not reimburse any excise duty to M/s. Ravi Builders. 2. On the other hand ld. A.R. emphasised that there is no documentary evidence to the effect that excise duty element for which refund was sought was not embedded into the cost in the ten .....

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..... hen it should have further conducted investigated the verifications to refute the documents submitted by the appellants. In the absence of any such corroboration the appeal filed by the appellant is required to be allowed as the burden of not recovering the duty from the Railways has been discharged by the appellant. 4. The appeal is accordingly allowed. (Dictated Pro .....

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