https://www.taxtmi.com/caselaws?id=44945 The High Court dismissed the Writ petition seeking a refund of Excise Duty for Tread Rubber, as the burden of duty was not proven to have not been passed on to another party. Citing Section 11B of the Central Excises and Salt Act, the Court emphasized the requirement to demonstrate that the duty was not transferred to a third party for a valid refund claim. The judgment clarified that retrospective application of Section 11B does not negate vested rights, as duty collected from the purchaser cannot be refunded without evidence of non-transfer. The petition lacked legal basis, leading to its dismissal without costs. en-us Thu, 24 Jul 1997 00:00:00 +0530 Wed, 07 Jul 2010 11:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44945 The High Court dismissed the Writ petition seeking a refund of Excise Duty for Tread Rubber, as the burden of duty was not proven to have not been passed on to another party. Citing Section 11B of the Central Excises and Salt Act, the Court emphasized the requirement to demonstrate that the duty was not transferred to a third party for a valid refund claim. The judgment clarified that retrospective application of Section 11B does not negate vested rights, as duty collected from the purchaser cannot be refunded without evidence of non-transfer. The petition lacked legal basis, leading to its dismissal without costs. Case-Laws Central Excise Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44945