https://www.taxtmi.com/caselaws?id=345220 The appeal was filed against the quashing of a credit refund of &8377;20,50,896 by the Commissioner of Central Excise. The first appellate authority found that the duty burden was not adequately proven to not have been passed on to customers, despite a Chartered Accountant certificate. It was determined that duty payment post-clearance did not automatically imply passing on the duty burden. The Tribunal emphasized the need to establish the duty burden was not passed on for any refund claim, ultimately upholding the first appellate authority's decision and dismissing the appeal. en-us Tue, 23 May 2017 00:00:00 +0530 Mon, 10 Jul 2017 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345220 The appeal was filed against the quashing of a credit refund of &8377;20,50,896 by the Commissioner of Central Excise. The first appellate authority found that the duty burden was not adequately proven to not have been passed on to customers, despite a Chartered Accountant certificate. It was determined that duty payment post-clearance did not automatically imply passing on the duty burden. The Tribunal emphasized the need to establish the duty burden was not passed on for any refund claim, ultimately upholding the first appellate authority's decision and dismissing the appeal. Case-Laws Central Excise Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345220