https://www.taxtmi.com/caselaws?id=210853 The Court upheld the Tribunal's decision to dismiss the Central Excise Appeal seeking a refund under Section 35(H) of the Central Excise Act, 1944. The appellant failed to provide sufficient evidence to prove that the duty burden was not passed on to consumers, as required by law. Despite the appellant's argument regarding similar cases where refunds were granted, the Court found the lack of factual data supporting the refund submission to be a crucial factor. As a result, the Court concluded that the appellant did not meet the burden of proving that duty burden was not passed on, leading to the dismissal of the appeal. en-us Wed, 05 Jan 2011 00:00:00 +0530 Tue, 21 Feb 2012 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210853 The Court upheld the Tribunal's decision to dismiss the Central Excise Appeal seeking a refund under Section 35(H) of the Central Excise Act, 1944. The appellant failed to provide sufficient evidence to prove that the duty burden was not passed on to consumers, as required by law. Despite the appellant's argument regarding similar cases where refunds were granted, the Court found the lack of factual data supporting the refund submission to be a crucial factor. As a result, the Court concluded that the appellant did not meet the burden of proving that duty burden was not passed on, leading to the dismissal of the appeal. Case-Laws Central Excise Wed, 05 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210853