https://www.taxtmi.com/caselaws?id=44457 The Supreme Court affirmed the Madras High Court's decision on the levy of a ten percent surcharge without alteration. The judgment emphasized the need for refund applications to comply with the law declared in Mafatlal Industries v. Union of India, requiring an affidavit confirming non-transfer of duty burden. Specific directions were provided for appeal disposal and limitation periods, with rejected refund claims necessitating repayment by the assessee. The ruling clarified procedures for refund claims under unconstitutional provisions and reiterated the burden of proving non-passage of duty burden. en-us Tue, 28 Jan 1997 00:00:00 +0530 Sat, 10 Oct 2015 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44457 The Supreme Court affirmed the Madras High Court's decision on the levy of a ten percent surcharge without alteration. The judgment emphasized the need for refund applications to comply with the law declared in Mafatlal Industries v. Union of India, requiring an affidavit confirming non-transfer of duty burden. Specific directions were provided for appeal disposal and limitation periods, with rejected refund claims necessitating repayment by the assessee. The ruling clarified procedures for refund claims under unconstitutional provisions and reiterated the burden of proving non-passage of duty burden. Case-Laws Customs Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44457