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TMI Blog2014 (1) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... lue of the goods as also excise duty shown separately on the invoices - The total of the cost plus excise duty was being recovered from their customers - examination of invoices clearly show that the excise duty paid by the appellant was being recovered from their customers - the appellant has not been able to discharge the onus placed upon it for proving that excise duty has not been recovered fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue and the other by the appellant are being disposed of by a common order as the issue involved is identical. The appellant had filed refund of duty paid during 30.11.95 to 31.03.2002. Refund of Rs. 68,16,546/- for the period from 15.04.96 to 31.03.2002 has been rejected on merits as also on unjust enrichment. 2. In this case, the appellants are doing reeling process, i.e. putting of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner vide his OIO No. 14-15/02 dt. 03.09.2002 on the grounds that process undertaken by the appellant was exempted. against which, revenue filed appeal which was rejected by the Tribunal vide Final Order No. 627/04 dt. 01.09.2004. Hon'ble Rajasthan High Court vide their order dt. 30.09.2008 has further rejected appeal filed by the department. 3. Both sides agree that the issue stand c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. As such, we are of the view that appellant has not been able to discharge the onus placed upon it for proving that excise duty has not been recovered from their customers, though learned advocate has drawn our attention to a letter written to their jurisdictional Central Excise authorities indicating that they would not be collecting this amount from their customers. However, we note that the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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