https://www.taxtmi.com/caselaws?id=123228 The court upheld the decision to reject the refund claim of duty amounting to Rs. 4,82,445/- and directed the amount to be credited to the consumer welfare fund under Section 12C of the Central Excise Act, 1944. Despite producing certificates from a Chartered Accountant, the appellants failed to sufficiently prove that the duty burden was not passed on to customers. The judge found the evidence insufficient to rebut the legal presumption and affirmed the initial order, rejecting the appeal. en-us Thu, 17 Jan 2008 00:00:00 +0530 Thu, 14 Sep 2017 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123228 The court upheld the decision to reject the refund claim of duty amounting to Rs. 4,82,445/- and directed the amount to be credited to the consumer welfare fund under Section 12C of the Central Excise Act, 1944. Despite producing certificates from a Chartered Accountant, the appellants failed to sufficiently prove that the duty burden was not passed on to customers. The judge found the evidence insufficient to rebut the legal presumption and affirmed the initial order, rejecting the appeal. Case-Laws Central Excise Thu, 17 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123228