https://www.taxtmi.com/caselaws?id=211374 The appellant's claim for a refund of duty burden passed on to consumers was dismissed by the Tribunal due to the lack of factual data establishing the portion of price related to duty liability and failure to prove that the duty burden was not transferred to consumers. Despite arguing against the unconstitutional excise levy, the appellant failed to meet the burden of proof, leading to the Tribunal's decision to deny the refund. The High Court upheld the Tribunal's ruling, emphasizing the appellant's inability to demonstrate the non-passing of duty burden to consumers, resulting in the dismissal of the appeal. en-us Wed, 05 Jan 2011 00:00:00 +0530 Wed, 14 Mar 2012 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211374 The appellant's claim for a refund of duty burden passed on to consumers was dismissed by the Tribunal due to the lack of factual data establishing the portion of price related to duty liability and failure to prove that the duty burden was not transferred to consumers. Despite arguing against the unconstitutional excise levy, the appellant failed to meet the burden of proof, leading to the Tribunal's decision to deny the refund. The High Court upheld the Tribunal's ruling, emphasizing the appellant's inability to demonstrate the non-passing of duty burden to consumers, resulting in the dismissal of the appeal. Case-Laws Central Excise Wed, 05 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211374