https://www.taxtmi.com/caselaws?id=153840 The appeals were dismissed as the authorities correctly credited the refundable amount to the Consumer Welfare Fund, determining that the duty burden had been passed on to consumers despite the appellant's arguments. The Commissioner (Appeals) upheld the decision, emphasizing the lack of specific data supporting the appellant's claim that the duty liability was not transferred. The burden of proof was on the appellants, which they failed to discharge, leading to the dismissal of the appeals and the refund being credited to the Consumer Welfare Fund. en-us Thu, 11 Feb 2010 00:00:00 +0530 Wed, 31 Jul 2013 18:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153840 The appeals were dismissed as the authorities correctly credited the refundable amount to the Consumer Welfare Fund, determining that the duty burden had been passed on to consumers despite the appellant's arguments. The Commissioner (Appeals) upheld the decision, emphasizing the lack of specific data supporting the appellant's claim that the duty liability was not transferred. The burden of proof was on the appellants, which they failed to discharge, leading to the dismissal of the appeals and the refund being credited to the Consumer Welfare Fund. Case-Laws Central Excise Thu, 11 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153840