https://www.taxtmi.com/caselaws?id=51861 The appeal was filed by two companies against the Assistant Commissioner's decision to reject their claim for refund, stating that the duty paid was not passed on to the buyer as required by Section 11B(2). The Commissioner (Appeals) accepted the submission that the duty incidence had not been passed on. The Tribunal set aside the Commissioner (Appeals) order as the respondent failed to provide evidence to rebut the claim, leading to the appeal being allowed and the order set aside. en-us Thu, 09 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 18:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51861 The appeal was filed by two companies against the Assistant Commissioner's decision to reject their claim for refund, stating that the duty paid was not passed on to the buyer as required by Section 11B(2). The Commissioner (Appeals) accepted the submission that the duty incidence had not been passed on. The Tribunal set aside the Commissioner (Appeals) order as the respondent failed to provide evidence to rebut the claim, leading to the appeal being allowed and the order set aside. Case-Laws Central Excise Thu, 09 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51861