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TMI Blog2015 (1) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... other person and also they have not furnished the required documents in relation to refund claims - held that:- In the Tribunal’s order, it is observed that ‘there is no dispute that all the conditions in terms of the Notification have been fulfilled excepting the unjust enrichment aspect which has been as submitted by the learned Counsel, prescribed by the Board’. Therefore, it is not open to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quivocally stated in his report that the burden has not been passed on directly or indirectly and in coming to such conclusion, they have taken into account how the price of the traded goods has been arrived for this purpose. Therefore, such presumption stands rebutted. No substantial question of law would arise - Decided against Revenue. - Central Sales Tax Appeal No. 8 of 2014 - - - Dated:- 13- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Special Additional Duty (ADC/SAD), paid while importing the goods. The adjudicating authority after considering the said claim of refund rejected the same on the grounds that the assessee has failed to prove that they had not passed on the incidence of duty to the customers or any other person and also on the ground that they have not furnished required documents in relation to refund claims. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficates in terms of the notification as per Annexure D. Similarly, they have failed to establish that they have not passed on the duty to the domestic customers. In the circumstances, both the Appellate Authorities were not justified in passing the impugned orders. 5. Per contra, learned Counsel for the assessee supported the impugned order. 6. In Para No. 5 of the Tribunal s order, it is ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l incidence of such duty to the buyer of such goods. Therefore, it is clear that it is rebuttable presumption. To rebut such presumption, the assessee has produced auditor report required to claim the refund of special additional duty. The auditor has unequivocally stated in his report that the burden has not been passed on directly or indirectly and in coming to such conclusion, they have taken i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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