https://www.taxtmi.com/caselaws?id=44611 Refund proceedings for the period after 9 February 1982 were required to be reconsidered under the governing refund principles, because the controlling law demanded proof that the incidence of duty had not been passed on to others. The earlier period was treated as time-barred. The refund claim for the relevant remaining period was remitted to the Assistant Collector for fresh examination on the passing-on issue, and the assessee had to discharge the burden of proving that the duty burden was not transferred to buyers or other persons. en-us Thu, 06 Feb 1997 00:00:00 +0530 Thu, 01 Jul 2010 12:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44611 Refund proceedings for the period after 9 February 1982 were required to be reconsidered under the governing refund principles, because the controlling law demanded proof that the incidence of duty had not been passed on to others. The earlier period was treated as time-barred. The refund claim for the relevant remaining period was remitted to the Assistant Collector for fresh examination on the passing-on issue, and the assessee had to discharge the burden of proving that the duty burden was not transferred to buyers or other persons. Case-Laws Central Excise Thu, 06 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44611