https://www.taxtmi.com/caselaws?id=84930 The Tribunal upheld the decision to credit the refund amount to the National Consumer Welfare Fund, as the appellants failed to conclusively prove non-passing of the duty burden. Despite presenting evidence, the appellants did not sufficiently establish their case, leading to the rejection of the appeal. The Tribunal emphasized the importance of meeting the burden of proof in refund claims and clarified the retrospective application of relevant legal provisions. en-us Tue, 23 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 16:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84930 The Tribunal upheld the decision to credit the refund amount to the National Consumer Welfare Fund, as the appellants failed to conclusively prove non-passing of the duty burden. Despite presenting evidence, the appellants did not sufficiently establish their case, leading to the rejection of the appeal. The Tribunal emphasized the importance of meeting the burden of proof in refund claims and clarified the retrospective application of relevant legal provisions. Case-Laws Central Excise Tue, 23 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84930