https://www.taxtmi.com/caselaws?id=235120 Refund of excise duty depended on the SSI exemption changes under Chapter 93.05 and on whether the duty incidence was passed on to the buyer. Where no duty liability existed during the period after withdrawal and before restoration of exemption, a refund could not be claimed merely because the invoice reflected a duty-inclusive price. For the period after 01.10.2001, the record did not clearly show whether the assessee had borne the duty burden or passed it on, so the factual position required fresh verification by the Assessing Authority. en-us Fri, 14 Jun 2013 00:00:00 +0530 Sat, 04 Jan 2014 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235120 Refund of excise duty depended on the SSI exemption changes under Chapter 93.05 and on whether the duty incidence was passed on to the buyer. Where no duty liability existed during the period after withdrawal and before restoration of exemption, a refund could not be claimed merely because the invoice reflected a duty-inclusive price. For the period after 01.10.2001, the record did not clearly show whether the assessee had borne the duty burden or passed it on, so the factual position required fresh verification by the Assessing Authority. Case-Laws Central Excise Fri, 14 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235120