https://www.taxtmi.com/caselaws?id=82981 The CEGAT dismissed the assessee's appeals seeking refund of excise duty on man-made fabrics under s.11C of the Central Excises and Salt Act. It held that, under s.11C(2), refund is permissible only where the claimant establishes, within six months of the relevant 11C notification, that the incidence of duty has not been passed on to any other person. Here, the assessee admittedly passed on the duty to customers at clearance and filed refund claims under s.11B well before the 11C notification, later issuing credit notes to contend that the burden had been reversed. The Tribunal held such post facto credit notes cannot satisfy s.11C(2), and upheld the Collector (Appeals)' order. en-us Tue, 23 Feb 1993 00:00:00 +0530 Thu, 11 Dec 2025 22:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82981 The CEGAT dismissed the assessee's appeals seeking refund of excise duty on man-made fabrics under s.11C of the Central Excises and Salt Act. It held that, under s.11C(2), refund is permissible only where the claimant establishes, within six months of the relevant 11C notification, that the incidence of duty has not been passed on to any other person. Here, the assessee admittedly passed on the duty to customers at clearance and filed refund claims under s.11B well before the 11C notification, later issuing credit notes to contend that the burden had been reversed. The Tribunal held such post facto credit notes cannot satisfy s.11C(2), and upheld the Collector (Appeals)' order. Case-Laws Central Excise Tue, 23 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82981