https://www.taxtmi.com/caselaws?id=110923 Refund of excise duty was not available where the order fixing annual capacity of production remained operative and had not been challenged or set aside. The claim also failed because the duty was paid without following the prescribed protest procedure under the excise rules, weakening the basis for refund. Further, the claimant did not discharge the statutory burden under the presumption against passing on the incidence of duty. On these combined grounds, the refund claim was held unsustainable and the assessee was denied relief. en-us Thu, 19 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 12:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110923 Refund of excise duty was not available where the order fixing annual capacity of production remained operative and had not been challenged or set aside. The claim also failed because the duty was paid without following the prescribed protest procedure under the excise rules, weakening the basis for refund. Further, the claimant did not discharge the statutory burden under the presumption against passing on the incidence of duty. On these combined grounds, the refund claim was held unsustainable and the assessee was denied relief. Case-Laws Central Excise Thu, 19 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110923