https://www.taxtmi.com/caselaws?id=34081 The Tribunal upheld the Commissioner (Appeals) decision, denying the refund claim for excise duty on 'Dant Manjan Lal'. The appellants failed to prove that they did not pass on the duty burden to consumers, as evidenced by the goods being cleared based on Maximum Retail Price (MRP) and the lack of exclusion of duty from MRP. The Tribunal emphasized the burden on claimants to demonstrate non-passing of duty burden, citing relevant case laws and rejecting the appeal. en-us Tue, 12 Aug 2008 00:00:00 +0530 Sat, 11 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34081 The Tribunal upheld the Commissioner (Appeals) decision, denying the refund claim for excise duty on 'Dant Manjan Lal'. The appellants failed to prove that they did not pass on the duty burden to consumers, as evidenced by the goods being cleared based on Maximum Retail Price (MRP) and the lack of exclusion of duty from MRP. The Tribunal emphasized the burden on claimants to demonstrate non-passing of duty burden, citing relevant case laws and rejecting the appeal. Case-Laws Central Excise Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34081