Refund of duty requires proof of no passing on of incidence; matter remitted for factual determination.

Refund of duty depends on proof that the duty burden was not passed on to the consumer. Applying the principle in Solar Pesticide, the Court noted that refund cannot be granted unless this factual burden is established. Because the tribunal had not determined whether the incidence of duty had been passed on, further adjudication was necessary. The matter was remitted to the tribunal for that finding, with liberty to send it further to the Assistant Collector if required.

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Issues: Whether the claim for refund of duty could succeed without proof that the incidence of duty had not been passed on to the consumer, and whether the matter required remand for such determination.

Analysis: The Court relied on the principle laid down in Solar Pesticide that refund is not available unless the claimant establishes that the burden of duty has not been passed on. Since the tribunal had not decided this factual question, the matter required further adjudication.

Conclusion: The appeal was allowed and the matter was remitted to the tribunal to determine whether the burden of duty had been passed on to the consumer, with liberty to remit the case further to the Assistant Collector if necessary.

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