https://www.taxtmi.com/caselaws?id=219783 The court upheld the refund of excess excise duty to the respondent, who supplied tyres to a government entity at a higher rate. The court emphasized that the duty was not passed on to any other person, as the government organization was ineligible for Cenvat Credit and did not transfer the duty liability. The judge ruled in favor of the respondent, stating that the burden of proof lies with the claimant to show that the duty was not passed on, beyond the immediate buyer. The Revenue's appeal was dismissed, affirming the refund granted to the respondent. en-us Fri, 29 Jun 2012 00:00:00 +0530 Mon, 14 Jan 2013 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219783 The court upheld the refund of excess excise duty to the respondent, who supplied tyres to a government entity at a higher rate. The court emphasized that the duty was not passed on to any other person, as the government organization was ineligible for Cenvat Credit and did not transfer the duty liability. The judge ruled in favor of the respondent, stating that the burden of proof lies with the claimant to show that the duty was not passed on, beyond the immediate buyer. The Revenue's appeal was dismissed, affirming the refund granted to the respondent. Case-Laws Central Excise Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219783