https://www.taxtmi.com/caselaws?id=101317 The refund of excess excise duty was denied because the assessee failed to prove that the duty incidence had not been passed on. Ledger entries claimed as customer credits were found insufficient, especially where the customers denied receiving any such credit. On that evidentiary record, the appellate finding was sustained and the amount was directed to be credited to the Consumer Welfare Fund. The cited precedent was treated as inapplicable because it did not concern the amended provisions of Section 11B(2). en-us Fri, 18 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 13:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101317 The refund of excess excise duty was denied because the assessee failed to prove that the duty incidence had not been passed on. Ledger entries claimed as customer credits were found insufficient, especially where the customers denied receiving any such credit. On that evidentiary record, the appellate finding was sustained and the amount was directed to be credited to the Consumer Welfare Fund. The cited precedent was treated as inapplicable because it did not concern the amended provisions of Section 11B(2). Case-Laws Central Excise Fri, 18 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101317