https://www.taxtmi.com/caselaws?id=89595 A manufacturer cannot obtain refund under Section 11B of the Central Excise law where it has passed on the incidence of duty to its buyer in a job-work arrangement. The statutory bar under Section 11B(2) applies once the claimant-manufacturer has recovered the duty burden from another person, and it is immaterial that the buyer may not have further passed on the duty to its own customers. The reference to the relevant date under Explanation B did not assist the manufacturer, because any claim would lie, if at all, with the proper claimant who bore the duty incidence. The refund claim was therefore rejected and the denial upheld. en-us Wed, 23 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 12:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89595 A manufacturer cannot obtain refund under Section 11B of the Central Excise law where it has passed on the incidence of duty to its buyer in a job-work arrangement. The statutory bar under Section 11B(2) applies once the claimant-manufacturer has recovered the duty burden from another person, and it is immaterial that the buyer may not have further passed on the duty to its own customers. The reference to the relevant date under Explanation B did not assist the manufacturer, because any claim would lie, if at all, with the proper claimant who bore the duty incidence. The refund claim was therefore rejected and the denial upheld. Case-Laws Central Excise Wed, 23 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89595