Court Denies Manufacturer's Excise Duty Refund Claim; Burden of Duty Shift to Customers Unproven Under Excise Rules.

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....Refund claim - adjustment of excise duty paid against duty short paid - Assessee, in this case is a manufacturer, had to necessarily demonstrate that the burden of duty had not been passed on to the ultimate customer - once, the sanction of refund is reversed, there can be no squaring off - HC....