2004 (8) TMI 192

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..... e appellant filed this appeal against order-in-appeal passed 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 custom .....

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..... that the amount of excise duty paid to the department has 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 th .....

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