https://www.taxtmi.com/caselaws?id=213313 The Commissioner (Appeals) rejected a refund claim due to the appellants' failure to prove they had not passed the duty burden to customers, as required under Section 11B of the Central Excise Act. Despite arguments based on credit notes, the evidence did not support their claim. Judicial precedents emphasized that issuing credit notes alone does not absolve the duty burden. The decision focused on the interpretation of credit notes and invoices, ultimately leading to the dismissal of the appeals and highlighting the importance of establishing the non-transfer of duty burden for refund claims. en-us Tue, 07 Jun 2011 00:00:00 +0530 Tue, 17 Apr 2012 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213313 The Commissioner (Appeals) rejected a refund claim due to the appellants' failure to prove they had not passed the duty burden to customers, as required under Section 11B of the Central Excise Act. Despite arguments based on credit notes, the evidence did not support their claim. Judicial precedents emphasized that issuing credit notes alone does not absolve the duty burden. The decision focused on the interpretation of credit notes and invoices, ultimately leading to the dismissal of the appeals and highlighting the importance of establishing the non-transfer of duty burden for refund claims. Case-Laws Central Excise Tue, 07 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213313