https://www.taxtmi.com/caselaws?id=787995 Section 11B creates a rebuttable presumption that the tax burden was passed on to customers and mandates that amounts found refundable be credited to the Consumer Welfare Fund; documentary instruments cannot override this statutory mechanism, so refunds cannot be paid directly to the claimant unless the claimant proves the burden was not passed on. Section 11B does not provide for recovery of an erroneously sanctioned refund; recovery of such amounts must follow the notice-based recovery procedure under the service tax recovery regime and applicable limitation, so directions to repay outside that procedure are not sustainable. en-us Thu, 12 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787995 Section 11B creates a rebuttable presumption that the tax burden was passed on to customers and mandates that amounts found refundable be credited to the Consumer Welfare Fund; documentary instruments cannot override this statutory mechanism, so refunds cannot be paid directly to the claimant unless the claimant proves the burden was not passed on. Section 11B does not provide for recovery of an erroneously sanctioned refund; recovery of such amounts must follow the notice-based recovery procedure under the service tax recovery regime and applicable limitation, so directions to repay outside that procedure are not sustainable. Case-Laws Service Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787995