Excise duty refund denied where assessee failed to prove duty incidence was not passed on to customers.

The refund of excess excise duty was denied because the assessee failed to prove that the duty incidence had not been passed on. Ledger entries claimed as customer credits were found insufficient, especially where the customers denied receiving any such credit. On that evidentiary record, the appellate finding was sustained and the amount was directed to be credited to the Consumer Welfare Fund. The cited precedent was treated as inapplicable because it did not concern the amended provisions of Section 11B(2).

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Issues: Whether the assessee was entitled to refund of excess excise duty or whether the amount was correctly directed to be credited to the Consumer Welfare Fund on the ground that the incidence of duty had been passed on.

Analysis: The refund claim had been sanctioned only in principle, but the authority found that the assessee had not established that the duty burden had not been passed on. The assessee relied on ledger entries said to show credit to customers, but that was not sufficient to displace the contrary position that the customers denied receiving such credit. In the absence of convincing evidence from the assessee, there was no basis to interfere with the appellate finding. The cited precedent was held inapplicable because it did not concern the amended provisions of sub-section (2) of Section 11B.

Conclusion: The refund was not payable to the assessee and the direction to credit the amount to the Consumer Welfare Fund was sustained.

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