Supreme Court denies tax refund appeal, citing failure to prove burden not shifted to consumers.

The Supreme Court dismissed the appeal as the appellant failed to demonstrate that the tax burden was not shifted to consumers, rendering them ineligible for a refund. The decision aligned with the precedent set in Mafatlal Industries Ltd. v. Union of India [1997 (89) E.L.T. 247 (S.C.)].

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The Supreme Court dismissed the appeal as the appellant failed to show that the burden of tax was not passed on to consumers, making them ineligible for a refund. The decision was based on the judgment in Mafatlal Industries Ltd. v. Union of India [1997 (89) E.L.T. 247(S.C.)].

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