https://www.taxtmi.com/caselaws?id=211449 The High Court upheld the Tribunal's decision, ruling in favor of the assessee and allowing the refund claim for excise duty paid under protest. The court emphasized the importance of verifying evidence to determine if the duty had been passed on to customers. The judgment highlighted that the burden of proof lies with the assessee to show non-passing on of duty, ultimately dismissing the revenue's appeal. en-us Mon, 12 Mar 2012 00:00:00 +0530 Thu, 24 Apr 2014 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211449 The High Court upheld the Tribunal's decision, ruling in favor of the assessee and allowing the refund claim for excise duty paid under protest. The court emphasized the importance of verifying evidence to determine if the duty had been passed on to customers. The judgment highlighted that the burden of proof lies with the assessee to show non-passing on of duty, ultimately dismissing the revenue's appeal. Case-Laws Central Excise Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211449