https://www.taxtmi.com/caselaws?id=90456 The Tribunal upheld the rejection of the refund claim under the Central Excise Act, 1944, as the appellants failed to prove that the duty burden was not passed on to customers. Relying on precedents and legal provisions, the Tribunal emphasized the burden of proof on the appellants to demonstrate non-passing of duty burden, which they could not establish with sufficient evidence. Consequently, the appeals were dismissed, affirming that the duty burden had indeed been shifted to customers based on the available documentation. en-us Tue, 03 Feb 1998 00:00:00 +0530 Fri, 07 Oct 2011 14:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90456 The Tribunal upheld the rejection of the refund claim under the Central Excise Act, 1944, as the appellants failed to prove that the duty burden was not passed on to customers. Relying on precedents and legal provisions, the Tribunal emphasized the burden of proof on the appellants to demonstrate non-passing of duty burden, which they could not establish with sufficient evidence. Consequently, the appeals were dismissed, affirming that the duty burden had indeed been shifted to customers based on the available documentation. Case-Laws Central Excise Tue, 03 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90456