https://www.taxtmi.com/caselaws?id=46020 The Tribunal upheld the Collector's decision to reject the claim for refund under the Central Excise Act, determining that the evidence presented by the petitioner, including a certificate from a Chartered Accountant and customer affidavits, was insufficient to prove that the duty burden had not been passed on to customers. Despite the petitioner's contentions, the Tribunal found no question of law arising and dismissed the petition, emphasizing the lack of conclusive evidence supporting the claim for refund. en-us Fri, 19 Jan 2001 00:00:00 +0530 Thu, 15 Jul 2010 12:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46020 The Tribunal upheld the Collector's decision to reject the claim for refund under the Central Excise Act, determining that the evidence presented by the petitioner, including a certificate from a Chartered Accountant and customer affidavits, was insufficient to prove that the duty burden had not been passed on to customers. Despite the petitioner's contentions, the Tribunal found no question of law arising and dismissed the petition, emphasizing the lack of conclusive evidence supporting the claim for refund. Case-Laws Central Excise Fri, 19 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46020