2007 (11) TMI 216

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..... ssioner sanctioning refund of Rs.2,96,391/- to the appellants herein and allowed the appeal of the Revenue. 2. I have heard both sides. The appellants filed Bill of Entry for import of Tetracycline and paid duty at the rate of 15% + 16%  +2% + 2% (Rs. 2, 96,391) vide the TR-6 Challan dated 6-4-2005. On realizing that the goods were eligible to exemption in terms of Notification No.6/2002 dat .....

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..... he custody of the department until the out of charge was given after re-assessment of the Bill of Entry by extending the benefit under the Notification claimed. In these circumstances, the appellant have discharged the burden cast upon them to establish that they have not passed on the incidence of duty to their customers. Since the presumption in terms of Sec. 28 (D) has been rebutted by the impo .....

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