2008 (1) TMI 694

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..... nt. [Order]. -  In this case, the claim for refund of duty of Rs. 4,82,445/- has been sanctioned on merits but amount has been directed to be credited to the consumer welfare fund in terms of Section 12C of the Central Excise Act, 1944, instead of being paid to the appellants herein on the ground that the appellants did not discharge the burden cast upon them to show that they have not pass .....

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..... wever, this certificate is not sufficient to discharge the burden cast upon the appellants. Since the burden of proving that the incidence of duty has not been passed on to their customers, has not been discharged by them, I see no reason to interfere with the impugned order of rejection of refund claim, and accordingly uphold the same and reject the appeal. (Pronounced in Court)
Case laws, D .....

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