https://www.taxtmi.com/caselaws?id=265446 The Court dismissed the civil miscellaneous appeals regarding refund claims under section 11B of the Central Excise Act, 1944. The appellant, a manufacturer of excisable goods, failed to provide evidence proving the passing on of discounts to end users. Without concrete documentation, the Court found no grounds to rule in favor of the appellant, emphasizing the importance of substantiating claims in excise duty refund cases. The judgment highlighted the necessity of maintaining proper records and demonstrating benefit transfer to end users for successful refund claims under the Act. en-us Thu, 27 Aug 2015 00:00:00 +0530 Sun, 11 Oct 2015 18:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265446 The Court dismissed the civil miscellaneous appeals regarding refund claims under section 11B of the Central Excise Act, 1944. The appellant, a manufacturer of excisable goods, failed to provide evidence proving the passing on of discounts to end users. Without concrete documentation, the Court found no grounds to rule in favor of the appellant, emphasizing the importance of substantiating claims in excise duty refund cases. The judgment highlighted the necessity of maintaining proper records and demonstrating benefit transfer to end users for successful refund claims under the Act. Case-Laws Central Excise Thu, 27 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265446