https://www.taxtmi.com/caselaws?id=233820 The appeal was allowed as the appellant successfully demonstrated through documentary evidence that the duty element for which refund was sought had not been recovered from the Railways. The appellant provided correspondence and certificates showing that initially, no taxes were considered in the tendered amount and that Western Railways did not reimburse any excise duty to M/s. Ravi Builders. The judgment emphasized that the burden of proof under Section 11B of the Central Excise Act, 1944, was met by the appellant, as the department failed to refute the evidence presented. en-us Mon, 18 Feb 2013 00:00:00 +0530 Fri, 17 May 2013 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233820 The appeal was allowed as the appellant successfully demonstrated through documentary evidence that the duty element for which refund was sought had not been recovered from the Railways. The appellant provided correspondence and certificates showing that initially, no taxes were considered in the tendered amount and that Western Railways did not reimburse any excise duty to M/s. Ravi Builders. The judgment emphasized that the burden of proof under Section 11B of the Central Excise Act, 1944, was met by the appellant, as the department failed to refute the evidence presented. Case-Laws Central Excise Mon, 18 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233820