2002 (8) TMI 650 - AT - Central Excise

Summary

The appellants filed a refund claim for excess duty paid on Pig Iron and C.I. Skull, but it was rejected as they failed to prove that the duty incidence was not passed on to buyers. The Assistant Commissioner ordered the refund amount to be credited to the Consumer Welfare Fund. The appeal against this decision was rejected by the Commissioner (Appeals), as the appellants could not provide evidence of issuing credit notes to buyers or reversal of Modvat credit. The appeal was dismissed.