2008 (1) TMI 139

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..... it amount is not payment of duty - burden of showing that the incidence of duty has not been passed on to customer has been discharged by the assessee - assessees are entitled to refund - uphold the impugned order and reject the appeal. - E/1172/2007 & E/CO/238/2007 - A/199-200/2008-WZB/C-I/(SMB), - Dated:- 29-1-2008 - Ms. Jyoti Balasundaram, Vice-President [Order]-1. The issue for deter .....

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..... face of the finding of the Commissioner (Appeals) that the amount was paid subsequent to the clearance of goods by the assessee, which finding has not been challenged by the revenue in its appeal before the Tribunal, the burden of showing that the incidence of duty has not been passed on to customer has been discharged by the assessee, in the light of the Tribunal's order in CCE vs. Modi Oil .....

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