https://www.taxtmi.com/caselaws?id=104440 Refund of excise duty claimed on invoice prices as cum-duty prices was barred where the duty burden had been passed on to customers. Although some invoices separately showed duty, that was not enough to defeat the claim based on omission in other invoices; however, accepting the refund contention meant the duty formed part of the price paid by buyers. As the incidence of duty had been shifted to customers, refund was not maintainable under the statutory bar in Section 11B(2). en-us Fri, 13 Oct 2000 00:00:00 +0530 Wed, 29 Feb 2012 11:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104440 Refund of excise duty claimed on invoice prices as cum-duty prices was barred where the duty burden had been passed on to customers. Although some invoices separately showed duty, that was not enough to defeat the claim based on omission in other invoices; however, accepting the refund contention meant the duty formed part of the price paid by buyers. As the incidence of duty had been shifted to customers, refund was not maintainable under the statutory bar in Section 11B(2). Case-Laws Central Excise Fri, 13 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104440