This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
S. 11B Burden to prove that Excise duty incidence not transferred to customer is on person claiming refund
Case Law Details
- Case Name
- Munch Food Products Limited Vs Commissioner (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Munch Food Products Limited Vs Commissioner (Delhi HC)
In the grounds of appeal, the petitioner had pleaded and submitted that the observations of the Assistant Commissioner to the effect that the value shown in the invoices issued along with the gate passes was sum total of asses sable value of the item and the duty incidence thereon, were false and incorrect.
Case of the petitioner was that they had submitted invoices of similar items sold to the customers to establish and show that the prices did not include or were not inclusive of the incidence of duty. It was specifically pleaded that th...
