https://www.taxtmi.com/caselaws?id=94774 The Tribunal upheld the decision of the Collector (Appeals) in a case concerning a refund claim for central excise duty on certain tyres. The Department's appeal was rejected as the burden to prove duty incidence being passed on had been discharged by the assessee, based on previous Tribunal and Supreme Court judgments. The Tribunal concluded that the invoice price not including duty indicated that duty incidence had not been passed on to customers, affirming the Collector (Appeals) decision. en-us Fri, 12 Feb 1999 00:00:00 +0530 Sat, 03 Dec 2011 16:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94774 The Tribunal upheld the decision of the Collector (Appeals) in a case concerning a refund claim for central excise duty on certain tyres. The Department's appeal was rejected as the burden to prove duty incidence being passed on had been discharged by the assessee, based on previous Tribunal and Supreme Court judgments. The Tribunal concluded that the invoice price not including duty indicated that duty incidence had not been passed on to customers, affirming the Collector (Appeals) decision. Case-Laws Central Excise Fri, 12 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94774