Ceat Ltd. Vs. Commissioner of Cus. and C. Ex.

1. the authorities below have rejected the appellants claim for refund of duty of rs. 1,58,665/- paid on tyres, tubes and flaps falling under chapter 40 of the schedule to ceta, 1985 during the period from june to september, 1992, on the ground that the bar of unjust enrichment operates against them as they have passed on the duty burden to their customers. while the claim has been sanctioned on merits the amount has been directed to be credited to the consumer welfare fund.2. the appellants seek decision on merits. hence we heard the learned sdr and perused the records.3. we find that the only ground on which the appellants state that they have not passed on the duty burden to their customers is that the throughout the price charged by them remained the same before and after the variation in the rate of duty from rs. 265/- per tyre to rs. 475/- per tyre. however, as rightly held by the commissioner (appeals) this is only a presumption and the appellants were required to produce evidence that they have not actually passed on the duty burden, which they have failed to do either before the adjudicating authority as well as the lower appellate authority. as there is no material on record produced by the appellant to establish that they have not passed on the duty burden to their customers, the refund claim has been rightly rejected. we therefore uphold the impugned order and dismiss the appeal.