https://www.taxtmi.com/caselaws?id=47044 The High Court ruled in favor of the assessee, holding that the amended provisions of Section 11B of the Central Excise Act did not apply retroactively to the case. The Tribunal's decision to allow the refund claim was upheld, as the burden of proof regarding non-passing of duty incidence was not applicable due to the Tribunal's order predating the amendment. en-us Wed, 03 Mar 2004 00:00:00 +0530 Fri, 14 Aug 2015 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47044 The High Court ruled in favor of the assessee, holding that the amended provisions of Section 11B of the Central Excise Act did not apply retroactively to the case. The Tribunal's decision to allow the refund claim was upheld, as the burden of proof regarding non-passing of duty incidence was not applicable due to the Tribunal's order predating the amendment. Case-Laws Central Excise Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47044