https://www.taxtmi.com/caselaws?id=43891 Section 11B of the Central Excises and Salt Act, 1944 was treated as retrospective and applied to refund claims relating to periods before 20 September 1991. Refund entitlement was made conditional on proof that the duty incidence had not been passed on to the buyer, in line with binding Supreme Court rulings. The finding on illegality of the duty recovery remained undisturbed, but the actual refund was left for determination under the amended statutory scheme by the Assistant Collector. en-us Tue, 12 Jul 1994 00:00:00 +0530 Mon, 21 Jun 2010 17:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43891 Section 11B of the Central Excises and Salt Act, 1944 was treated as retrospective and applied to refund claims relating to periods before 20 September 1991. Refund entitlement was made conditional on proof that the duty incidence had not been passed on to the buyer, in line with binding Supreme Court rulings. The finding on illegality of the duty recovery remained undisturbed, but the actual refund was left for determination under the amended statutory scheme by the Assistant Collector. Case-Laws Central Excise Tue, 12 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43891