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)
ii)
above, can succeed only if the petitioner/plaintiff
alleges and establishes that he has not passed on
the burden of duty to another person/other
persons. His refund claim shall be allowed/decreed
Civil Appeal No. 3600 of 2006
Page 19 of 31
Page 20
JUDGMENT
only when he establishes that he has not passed
on the burden of the duty
