COMMNR. OF CENTRAL EXCISE,TIRUCHIRAPALLI vs. M/S. DALMIA CEMENT (BHARAT) LTD
C.A. No.-003600-003600 - 2006Supreme Court02 Sept 2015
Section 11BSection 35G(3)
justice demands that in the case of
indirect taxes like Central Excises duties and
Customs duties, the tax collected without the
authority of law shall not be refunded to the
petitioner-plaintiff unless he alleges and establishes
that he has not passed on the burden of duty to a
third party and that he has himself borne the
burden
