2003 (12) TMI 181

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..... of refund of customs duty paid on certain capital goods. There is no dispute relating to the admissibility of refund on merits. The Deputy Commissioner of Customs sanctioned the amount of refund in question. But instead of paying the amount in cash to the appellants, the same was credited to the Consumer Welfare Fund, holding that the appellants failed to discharge the burden cast on them to prov .....

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..... icant. The words "incidence of such duty" mean the burden of duty. Section 27(1) of the Act talks of the incidence of duty being passed on and not the duty as such being passed on to another person. To put it differently the expression "incidence of such duty" in relation to its being passed on to another person would take it within its ambit not only the passing of the duty directly to another pe .....

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