https://www.taxtmi.com/caselaws?id=212246 The appeal regarding a refund claim for duty paid on scrap of wires and cables was dismissed by the Tribunal. The appellants failed to provide sufficient evidence to demonstrate the non-transfer of duty elements to customers, leading to the rejection of their claim amounting to Rs. 18,17,133. Despite citing precedents, including a Tribunal decision and a Supreme Court case, the lack of proof regarding the non-passing of duty elements resulted in the dismissal of the appeal. The judgment emphasized the necessity of substantiating the non-transfer of duty elements to customers to support refund claims. en-us Thu, 19 May 2011 00:00:00 +0530 Fri, 06 Apr 2012 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212246 The appeal regarding a refund claim for duty paid on scrap of wires and cables was dismissed by the Tribunal. The appellants failed to provide sufficient evidence to demonstrate the non-transfer of duty elements to customers, leading to the rejection of their claim amounting to Rs. 18,17,133. Despite citing precedents, including a Tribunal decision and a Supreme Court case, the lack of proof regarding the non-passing of duty elements resulted in the dismissal of the appeal. The judgment emphasized the necessity of substantiating the non-transfer of duty elements to customers to support refund claims. Case-Laws Central Excise Thu, 19 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212246