S. 11B Burden to prove that Excise duty incidence not transferred to customer is on person claiming refund

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...