https://www.taxtmi.com/caselaws?id=325006 The appeal for a refund claim based on Bills of Entry was dismissed due to the appellant's failure to provide sufficient evidence of non-availment of CENVAT Credit and passing on the duty burden to buyers. Despite submitting documents indicating non-availment of credit and non-passing of duty burden, the appellant's inability to demonstrate these aspects conclusively led to the rejection of the refund claim. The court emphasized the importance of complying with Central Excise Rules regarding duty credit transfer to buyers, ultimately resulting in the denial of the refund claim. en-us Tue, 22 Dec 2015 00:00:00 +0530 Tue, 08 Mar 2016 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325006 The appeal for a refund claim based on Bills of Entry was dismissed due to the appellant's failure to provide sufficient evidence of non-availment of CENVAT Credit and passing on the duty burden to buyers. Despite submitting documents indicating non-availment of credit and non-passing of duty burden, the appellant's inability to demonstrate these aspects conclusively led to the rejection of the refund claim. The court emphasized the importance of complying with Central Excise Rules regarding duty credit transfer to buyers, ultimately resulting in the denial of the refund claim. Case-Laws Customs Tue, 22 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325006