https://www.taxtmi.com/highlights?id=7106 For claiming the refund of excess duty paid, the assessee has to prove that the incidence of duty whose refund has been claimed has been borne by him and had not been passed on to any other person. - AT en-us Tue, 12 Mar 2013 05:41:18 +0530 Tue, 12 Mar 2013 05:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=7106 For claiming the refund of excess duty paid, the assessee has to prove that the incidence of duty whose refund has been claimed has been borne by him and had not been passed on to any other person. - AT Highlights Central Excise Tue, 12 Mar 2013 05:41:18 +0530 https://www.taxtmi.com/highlights?id=7106