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)
12A) as the
applicant may furnish to establish that the amount
of duty of excise and interest, if any, paid on such
duty in relation to which such refund is claimed was
collected from, or paid by, him and the incidence of
such duty and interest, if any, paid on such duty
had not been passed
