2011 (11) TMI 184

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..... cise Act, states that onus is on the assessee to show that burden has not been passed on the customers. The only contention is that the amount was paid to the Central Government much before the recovery from their customers. It is found that as the amount in question for which the refund is claimed is already recovered by the assessee from their customers. - Decided against the assessee. - E/173 .....

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..... s held that the appellants are entitled for refund. However, as the appellants has passed the burden of duty to their customers therefore, the amount of refund is ordered to be credited to the Consumer Welfare fund. 4. In the grounds of appeal the contention of the appellants is that the amount in question was paid by the appellants from their own account and thereafter appellants forfeited the .....

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..... een accepted and applied in several cases. In our opinion, therefore, irrespective of applicability of Section 11B of the Act, the doctrine can be invoked to deny the benefit to which a person is not otherwise entitled. Section 11B of the Act or similar provision merely gives legislative recognition to the doctrine. That, however, does not mean that in absence of statutory provision, a person can .....

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