2001 (9) TMI 379 - AT - Central Excise

Summary

The appeal by M/s. Punjab Alkalies & Chemicals Ltd. regarding a refund of duty was rejected by the Appellate Tribunal CEGAT, New Delhi. The tribunal found that the burden of proof was on the appellants to show that the duty was not passed on to customers, but they failed to provide evidence to support their claim. The appeal was dismissed as the presumption of passing on the duty to customers was not rebutted.