https://www.taxtmi.com/caselaws?id=117904 The Tribunal upheld the rejection of the refund claim by the appellant for excise duty paid on unsold goods at depots, as the burden of duty passing on to buyers was not disproved. The appellant's argument that duty was not transferred to buyers was deemed insufficient, and it was emphasized that duty burden must be discharged at the manufacturing stage. The Tribunal affirmed the original order, dismissing the appeal and stating that allowing refunds for unsold goods at depots after duty withdrawal would contradict the Central Excise Act provisions. en-us Mon, 30 Jan 2006 00:00:00 +0530 Wed, 27 Jun 2012 13:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117904 The Tribunal upheld the rejection of the refund claim by the appellant for excise duty paid on unsold goods at depots, as the burden of duty passing on to buyers was not disproved. The appellant's argument that duty was not transferred to buyers was deemed insufficient, and it was emphasized that duty burden must be discharged at the manufacturing stage. The Tribunal affirmed the original order, dismissing the appeal and stating that allowing refunds for unsold goods at depots after duty withdrawal would contradict the Central Excise Act provisions. Case-Laws Central Excise Mon, 30 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117904