2004 (8) TMI 192

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..... ed by the Commissioner (Appeals) whereby the refund claim was rejected on the principles of unjust enrichment. 3. The appellant filed refund claim in pursuance to the orders passed by the Hon'ble Supreme Court. The claim was rejected on the ground that the appellant failed to prove that burden of duty has not been passed on to their customers. The only contention of the appellant is that the sal .....

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..... as not been passed on to their customers. As the Chartered Accountant's certificate is based only on the inference, the inference is drawn on the fact that the excise duty is not separately shown in the bills or invoices. The onus is on the assessee to prove that the burden of duty has not been passed on to their customers. We find that in the present case the appellant failed to show that burden .....

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