https://www.taxtmi.com/caselaws?id=100872 A refund claim was rejected because the assessee failed to rebut the statutory presumption under Section 12B of the Central Excise Act, 1944 that duty had been passed on to buyers. Although excess duty was shown to have been paid on the freight element in the FOR destination price, the invoices did not separately disclose excise duty, and no sufficient evidence was produced to prove that the burden was not collected from customers. The claim was therefore held not maintainable. en-us Thu, 16 Aug 2001 00:00:00 +0530 Tue, 07 Feb 2012 15:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100872 A refund claim was rejected because the assessee failed to rebut the statutory presumption under Section 12B of the Central Excise Act, 1944 that duty had been passed on to buyers. Although excess duty was shown to have been paid on the freight element in the FOR destination price, the invoices did not separately disclose excise duty, and no sufficient evidence was produced to prove that the burden was not collected from customers. The claim was therefore held not maintainable. Case-Laws Central Excise Thu, 16 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100872