Claimants Must Prove They Bore Excess Duty Burden to Qualify for Refund Under Tax Rules.
X X X X Extracts X X X X
X X X X Extracts X X X X
....For claiming the refund of excess duty paid, the assessee has to prove that the incidence of duty whose refund has been claimed has been borne by him and had not been passed on to any other person. - AT....




TaxTMI
TaxTMI