https://www.taxtmi.com/caselaws?id=125727 The Appeal was dismissed due to the Appellants' failure to provide sufficient documentary evidence to prove that the extra duty burden had not been passed on to buyers. The lack of proof that the duty burden was not included in the prices of goods, particularly internally consumed and auctioned items, led to the denial of the refund claim. The Tribunal emphasized the necessity of concrete evidence to support refund claims and demonstrate the non-passing of duty burdens to buyers, highlighting the importance of thorough substantiation in such cases. en-us Wed, 17 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 16:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125727 The Appeal was dismissed due to the Appellants' failure to provide sufficient documentary evidence to prove that the extra duty burden had not been passed on to buyers. The lack of proof that the duty burden was not included in the prices of goods, particularly internally consumed and auctioned items, led to the denial of the refund claim. The Tribunal emphasized the necessity of concrete evidence to support refund claims and demonstrate the non-passing of duty burdens to buyers, highlighting the importance of thorough substantiation in such cases. Case-Laws Central Excise Wed, 17 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125727