1997 (2) TMI 134 - SC - Central Excise

Summary

The Supreme Court dismissed the appeal against the Gujarat High Court's judgment on a refund claim for the period January 20, 1980, to August 8, 1982. The refund application was disallowed except for the period February 9, 1982, to August 9, 1982. The Court ruled that the refund claim should be governed by the judgment in Mafatlal Industries Ltd. v. Union of India, requiring the assessee to prove that the duty burden was not passed on. The appeal was disposed of with these directions.