https://www.taxtmi.com/caselaws?id=243168 The High Court concluded that the assessee did not meet the burden of proof under Section 12B of the Central Excise Act to show that the duty incidence was not passed on to customers. Despite a remand allowing for additional evidence, the Court found the Cost Accountant's certificates insufficient, emphasizing that selling vehicles at a loss did not establish non-passing of duty burden. The appeal was decided in favor of the revenue, denying the refund claim as the duty incidence was deemed to have been transferred to customers. No costs were awarded. en-us Mon, 26 Aug 2013 00:00:00 +0530 Mon, 25 May 2015 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243168 The High Court concluded that the assessee did not meet the burden of proof under Section 12B of the Central Excise Act to show that the duty incidence was not passed on to customers. Despite a remand allowing for additional evidence, the Court found the Cost Accountant's certificates insufficient, emphasizing that selling vehicles at a loss did not establish non-passing of duty burden. The appeal was decided in favor of the revenue, denying the refund claim as the duty incidence was deemed to have been transferred to customers. No costs were awarded. Case-Laws Central Excise Mon, 26 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243168