https://www.taxtmi.com/caselaws?id=777633 Refund of excise duty under Section 11B is available only where the claimant proves that the duty was paid by it and that the incidence was not passed on to another person. Sections 12A and 12B create a statutory presumption of passing on the duty unless the contrary is established, so the claimant must rebut that presumption with convincing primary evidence. Chartered Accountant's certificates, balance sheets and ledger entries were treated as insufficient by themselves to show non-passing of duty. The discussion also notes that later judicial declarations on refund and self-assessment were to be followed under Article 141, and that any sanctioned amount not shown refundable would be credited to the Consumer Welfare Fund. en-us Tue, 12 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 15:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777633 Refund of excise duty under Section 11B is available only where the claimant proves that the duty was paid by it and that the incidence was not passed on to another person. Sections 12A and 12B create a statutory presumption of passing on the duty unless the contrary is established, so the claimant must rebut that presumption with convincing primary evidence. Chartered Accountant's certificates, balance sheets and ledger entries were treated as insufficient by themselves to show non-passing of duty. The discussion also notes that later judicial declarations on refund and self-assessment were to be followed under Article 141, and that any sanctioned amount not shown refundable would be credited to the Consumer Welfare Fund. Case-Laws Central Excise Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777633