https://www.taxtmi.com/caselaws?id=91063 Duty-paid soft ice-cream used as an input in the assessee's own manufacturing process for hardened ice-cream was treated as captively consumed, and duty was also paid on the final product. On those facts, the doctrine that refund is barred where the duty burden has been passed on to customers was held inapplicable. The cited precedents were applied to support the view that passing-on does not defeat refund where the intermediate goods are used within the same manufacturing process and the duty incidence is not shifted to buyers of the final product. The refund claim was therefore stated to be admissible with consequential relief. en-us Fri, 14 Feb 1997 00:00:00 +0530 Thu, 13 Oct 2011 15:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91063 Duty-paid soft ice-cream used as an input in the assessee's own manufacturing process for hardened ice-cream was treated as captively consumed, and duty was also paid on the final product. On those facts, the doctrine that refund is barred where the duty burden has been passed on to customers was held inapplicable. The cited precedents were applied to support the view that passing-on does not defeat refund where the intermediate goods are used within the same manufacturing process and the duty incidence is not shifted to buyers of the final product. The refund claim was therefore stated to be admissible with consequential relief. Case-Laws Central Excise Fri, 14 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91063