9911796707
TMI Blog2004 (4) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the said two Bills of Entry had attained finality as the same had not been challenged by the Appellants in the appropriate appellate forum. So long as the assessment stands the duty can not be claimed as refund on the ground that in respect of similar Bills of Entry, the Tribunal has extended the benefit of Notification No. 72/93. We, therefore, reject the Appeal as far as it relates to the disallowance of refund claim in respect of two Bills of Entry. It is settled law that the presumption is that the incidence of duty paid on raw material must have been passed on by the manufacturer to the customers of its final product and it is to be proved by the manufacturer that the incidence of duty had not been passed on. This presumption is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 72/93 was denied and they were asked to pay an additional duty @ 15%; that the Appellate Tribunal vide Final Order Nos. 745 to 769/96-B, dated 10-9-96 [CC, Bombay v. Maruti Udyog Ltd.] and [Sipani Automobiles Ltd. v. CC, Bangalore] 1996 (16) RLT 646 (CEGAT) held that they are eligible for the benefit under Notification No. 72/93-Cus., that immediately after the receipt of the Final Order, they filed the refund claim on 28-9-1996 for refund of the Customs duty paid in excess by them and the redemption fine deposited by them; that the Assistant Commissioner, under Order-in-Original No. 203/97, dated 5-5-1997 rejected the refund claim in respect of two Bills of Entry Nos. 660 dated 5-7-94 and 996, dated 29-9-94 as the same were not part of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t been passed on. 3.1. The learned Advocate submitted that the refund of duty has been claimed with regard to the relevant Bills of Entry relating to the imported materials; that the Final Order dated 10-9-96 passed by the Tribunal mentions that "for Customs classification purposes, the goods have to be deemed to be 'cars' as a result of the 'legal fiction' but for the practical purposes, they remain components, assemblies or sub-assemblies and M/s. Sipani Automobiles are entitled to the benefit of Notification No. 72/93-Cus.; that it is thus apparent that the Tribunal's Order is applicable to all the components imported by them; that accordingly, sanction of excess duty paid by them cannot be denied to them. 3.2 He, further, submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. CCE, Ghaziabad, 2003 (152) E.L.T. 183 (T). Finally the learned Advocate submitted that the excess duty paid by the Appellants @ 15% has been treated by them as amount receivable by the Company and the same was reflected in the Balance Sheet as "Loans and Advances." He had referred to the Balance Sheet of the Appellants for the year ended 31-3-1996 wherein clearly the impugned amount has been shown as deposit with Customs and mentioned that the Chartered Accountant has also mentioned in the Certificate that the amount of additional duty paid as per the assessment is receivable by the Company, which was treated as advance deposit under the Head Current Assets, Loans and Advances to the Financial Statement for the respective years; that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had cleared 140 car bodies along with other components and as such they had not related the number of car manufactured from the imported materials with reference to body, engines, gear box, components, etc. in detail; that the Appellants have also not explained the overhead per car which is highly excessive; that no details of the so-called overheads has been furnished by them; that they had incurred loss while selling the cars is immaterial to arrive at a conclusion as to whether incidence of duty has been passed on by them to others; that it has been held by the Tribunal in the case of CCE, Mumbai v. F.G.P. Ltd., 2003 (156) E.L.T. 90 (T) = 2003 (59) RLT 337 (CEGAT) that the final product of which the inputs "form a component may have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fairly admitted by the learned Advocate for the Appellants. Thus the assessment of duty on the said two Bills of Entry had attained finality as the same had not been challenged by the Appellants in the appropriate appellate forum. So long as the assessment stands the duty can not be claimed as refund on the ground that in respect of similar Bills of Entry, the Tribunal has extended the benefit of Notification No. 72/93. We, therefore, reject the Appeal as far as it relates to the disallowance of refund claim in respect of two Bills of Entry No. 660/5-7-94 and 996/29-9-94. 7. It is settled law that the presumption is that the incidence of duty paid on raw material must have been passed on by the manufacturer to the customers of its final pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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