https://www.taxtmi.com/caselaws?id=166258 The High Court upheld the decision of CESTAT, dismissing the Civil Miscellaneous Appeals challenging the order setting aside the refund claim. The appellant failed to prove that the duty burden was not passed on to consumers, as there was insufficient evidence beyond the credit notes presented. The court found that the lack of additional materials weakened the appellant's case, and the precedent cited was deemed inapplicable due to the failure to meet the burden of proof. en-us Wed, 10 Aug 2011 00:00:00 +0530 Sat, 13 Sep 2014 23:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166258 The High Court upheld the decision of CESTAT, dismissing the Civil Miscellaneous Appeals challenging the order setting aside the refund claim. The appellant failed to prove that the duty burden was not passed on to consumers, as there was insufficient evidence beyond the credit notes presented. The court found that the lack of additional materials weakened the appellant's case, and the precedent cited was deemed inapplicable due to the failure to meet the burden of proof. Case-Laws Central Excise Wed, 10 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166258