https://www.taxtmi.com/caselaws?id=293736 The tribunal set aside the rejection of a refund claim by M/s CEAT Limited amounting to &8377;21,39,201/- under rule 7(6) of Central Excise Rules, 2002. Emphasizing the importance of proving non-passing on of duty burden, the tribunal remanded the matter for fresh determination, considering the significance of Chartered Accountant certificates and books of account. The decision clarified that the burden of proof lies with the claimant to demonstrate the non-transfer of duty burden, aligning with legal precedents and statutory provisions to ensure the validity of refund claims. en-us Wed, 09 May 2018 00:00:00 +0530 Sat, 27 Feb 2021 11:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293736 The tribunal set aside the rejection of a refund claim by M/s CEAT Limited amounting to &8377;21,39,201/- under rule 7(6) of Central Excise Rules, 2002. Emphasizing the importance of proving non-passing on of duty burden, the tribunal remanded the matter for fresh determination, considering the significance of Chartered Accountant certificates and books of account. The decision clarified that the burden of proof lies with the claimant to demonstrate the non-transfer of duty burden, aligning with legal precedents and statutory provisions to ensure the validity of refund claims. Case-Laws Central Excise Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293736