https://www.taxtmi.com/caselaws?id=4734 The Appellate Tribunal CESTAT, Bangalore, rejected the Revenue's appeal against the Commissioner (Appeals) decision, affirming the eligibility for refund and ruling that the duty incidence was not passed on to the ultimate consumers. The Tribunal emphasized that the burden of proof did not require the assessee to demonstrate non-passing of duty incidence to consumers, contrary to the Revenue's argument citing a Madras High Court judgment. Previous cases and legal provisions supported the conclusion that passing on duty incidence to consumers was not mandatory, leading to the dismissal of the Revenue's appeal. en-us Wed, 17 Nov 2004 00:00:00 +0530 Fri, 25 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4734 The Appellate Tribunal CESTAT, Bangalore, rejected the Revenue's appeal against the Commissioner (Appeals) decision, affirming the eligibility for refund and ruling that the duty incidence was not passed on to the ultimate consumers. The Tribunal emphasized that the burden of proof did not require the assessee to demonstrate non-passing of duty incidence to consumers, contrary to the Revenue's argument citing a Madras High Court judgment. Previous cases and legal provisions supported the conclusion that passing on duty incidence to consumers was not mandatory, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Wed, 17 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4734