Refund Claim Denied: Appellant Failed to Prove Duty Burden Not Passed to Customers u/s 11B of Central Excise Act.

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....Rejection of refund claim - the assertion of the appellant that price has been uniform is misplaced and is not correct. Section 11B of the Central Excise Act, 1944 put the onus of proving all the burden of duty has not been passed on to the customers and passed on claiming the refund. - AT....