2007 (2) TMI 48

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..... vidence adduced by appellant and according dismiss the appeal.
[Order per: P.C. Chacko, Member (J)]. - This appeal is against rejection, by the lower authorities, of a refund claim of the appellants on the ground of unjust enrichment. The appellants had imported certain machines claiming the benefit of Customs Notification No. 36/96 (Sl. No. 53 of List No. 6 appended thereto). The assessments w .....

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..... peals) was not satisfied with the evidence adduced by the party in the absence of invoices not showing separately price of, and duty on, goods. The case law cited by the party was distinguished. In the result, the appeal against the Assistant Commissioner's order good rejected. Hence the present appeal. 2. After examining the records and considering the submissions, we find that, right from the f .....

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..... 27,28C and 28D of the Customs Act and submits that the price shown in the relevant invoices is presumed in law, to be cum-duty price and therefore the burden is on the refund-claimant to show that the incidence of such duty was not passed on to the buyer of the goods. According to learned SDR, the above statutory presumption against the refund-claimant would not stand rebutted on the strength of .....

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..... in respect of excisable goods manufactured in the country, under Section 4(4)(d)(ii) of the Central Excise Act. The seller is deemed to have passed on the duty incidence to the buyer. The burden is on him to rebut this presumpti for the purpose of obtaining cash refund of the duty where such refund is otherwise admissible The immediate question is whether the Chartered Accountant's certificate is .....

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..... d by professionals interested in their client (the refund-claimant) and such documents, per se, cannot be accepted singularly and conclusively as evidence against the latter s unjust enrichment though they could be corroborative evidence in a given case 5. In the result, we sustain the impugned order and dismiss this appeal. (Dictated and pronounced in open court)
Case laws, Decisions, Judge .....

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