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<h1>Refund claim approved for Central Excise duty on steel strips; burden proof crucial</h1> The Tribunal allowed the refund claim for Central Excise duty on cold rolled steel strips, subject to proof that duty burden was not passed to buyers. The ... Manufacture The appellants filed a refund claim for Central Excise duty paid on cold rolled steel strips. The Department rejected the claim citing unjust enrichment and relevance of a Supreme Court judgment. The Tribunal found no evidence of manufacture in the cold rolling process and allowed the refund claim, subject to proof of non-passing of duty burden to buyers. Refund to be granted if burden not passed, else credited to Consumer Welfare Fund. The appeal was allowed by remand.
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