Section 12B of Central Excise Act: Duty Burden Presumed on Buyer Unless Proved Otherwise; Key for Refunds and Credits.

Section 12B of the Central Excise Act, 1944, establishes a presumption that any person who has paid excise duty on goods is considered to have passed the full burden of that duty onto the buyer. This presumption holds unless the payer can prove otherwise. This provision is relevant for purposes of refund and crediting certain amounts to the fund, ensuring that the duty's financial impact is assumed to be transferred to the buyer unless evidence is provided to the contrary.

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