https://www.taxtmi.com/caselaws?id=405919 The Tribunal and authorities denied the petitioner's refund claim, concluding that the incidence of duty had been passed on to customers at clearance, despite the issuance of credit notes. The Tribunal found the evidence insufficient to rebut the presumption under Section 12B. Consequently, the writ petition was dismissed, and the substantial questions of law were resolved against the petitioner. Interest under Section 11BB was deemed irrelevant due to the refund denial. en-us Mon, 29 Mar 2021 00:00:00 +0530 Mon, 28 Oct 2024 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405919 The Tribunal and authorities denied the petitioner's refund claim, concluding that the incidence of duty had been passed on to customers at clearance, despite the issuance of credit notes. The Tribunal found the evidence insufficient to rebut the presumption under Section 12B. Consequently, the writ petition was dismissed, and the substantial questions of law were resolved against the petitioner. Interest under Section 11BB was deemed irrelevant due to the refund denial. Case-Laws Central Excise Mon, 29 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405919