https://www.taxtmi.com/caselaws?id=110423 Refund claims under the excise refund provisions are not barred where they are filed within six months from the relevant date, even if supporting documents are submitted separately or the application is not initially in the expected form. However, refund is available only if the claimant rebuts the statutory presumption that the duty burden was passed on and proves non-passing by evidence. Mere assertion that prices remained unchanged, or that duty was not separately indicated, is insufficient. On the facts, no reliable evidence displaced the presumption, so the refund was not admissible to the assessee and had to be credited to the Consumer Welfare Fund. en-us Fri, 12 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 17:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110423 Refund claims under the excise refund provisions are not barred where they are filed within six months from the relevant date, even if supporting documents are submitted separately or the application is not initially in the expected form. However, refund is available only if the claimant rebuts the statutory presumption that the duty burden was passed on and proves non-passing by evidence. Mere assertion that prices remained unchanged, or that duty was not separately indicated, is insufficient. On the facts, no reliable evidence displaced the presumption, so the refund was not admissible to the assessee and had to be credited to the Consumer Welfare Fund. Case-Laws Central Excise Fri, 12 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110423