https://www.taxtmi.com/caselaws?id=216969 The High Court upheld the decision in favor of the respondent-manufacturers regarding the classification of the product under the Central Excise Act, 1944. The court ruled that the duty burden had been passed on to buyers, making the manufacturers eligible for a refund under Section 11B. The court emphasized the importance of evidence, including a Chartered Accountant's Certificate, in proving the passing on of duty burden. The appeal was dismissed as the authorities had adequately considered the evidence, and no substantial question of law was found for further consideration under Section 35G of the Act. en-us Thu, 11 Aug 2011 00:00:00 +0530 Mon, 25 Feb 2013 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216969 The High Court upheld the decision in favor of the respondent-manufacturers regarding the classification of the product under the Central Excise Act, 1944. The court ruled that the duty burden had been passed on to buyers, making the manufacturers eligible for a refund under Section 11B. The court emphasized the importance of evidence, including a Chartered Accountant's Certificate, in proving the passing on of duty burden. The appeal was dismissed as the authorities had adequately considered the evidence, and no substantial question of law was found for further consideration under Section 35G of the Act. Case-Laws Central Excise Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216969