2001 (8) TMI 883 - AT - Central Excise

Summary

The appellants manufactured A.C. Pressure Pipes and filed a refund claim for excess central excise duty paid. They failed to prove that the duty had not been passed on to buyers. The Assistant Commissioner and Commissioner (Appeals) rejected the refund claim. The appeal was dismissed as the appellants did not discharge the burden under Section 12B of the Central Excise Act, 1944 to show that the excess duty paid was not realized from buyers.