COMMISSIONER OF CUSTOMS, JAMNAGAR Vs. KUNAL STEEL CO.

JUDGEMENT

(1.) HEARD the ld. SDR. None appears for the respondent.

(2.) THIS is a case where the Commissioner (Appeals) allowed cash refund of Rs. 25,454/ - after holding that the respondent has proved that the incidence of duty was not passed on to the buyers. He has come to the finding that the burden of tax has not been passed on to the customers, after taking note of the fact that the purchase price + the duty paid was more than the selling price.

(3.) THE Department has not produced any evidence to disprove the findings of the Commissioner (Appeals).