Customs, Excise and Gold Tribunal - Delhi
Hilton Rubbers Ltd. vs Cce on 18 December, 1997
Equivalent citations: 1998(75)ECR141(TRI.-DELHI)
ORDER
U.L. Bhat, J. (President)
1. Appellant is absent in spite of notice of hearing. There is no representation and no request for adjournment. We have heard Shri M. AH, JDR and perused the papers.
2. Two refund claims preferred by the appellant had been dismissed on the ground that the burden of duty had been passed on to the buyers and therefore there could not be refund. This principle has been upheld by the Supreme Court in the case of Mafatlal Industries Ltd. . We therefore find no ground to interfere and dismiss the appeal.