ICRISAT Eligible for Excise Duty refund on petroleum products procured by them

Commissioner of Central Tax Vs ICRISAT (CESTAT Hyderabad);

As per Section 11B (1) a refund claim is to be submitted in the prescribed format and shall be accompanied by such documentary or other evidence (including the documents referred to in section 12A) as the applicant may finish to establish that the amount of duty of excise in relation to which such refund is claimed was collected from, or paid by him and the incidence of such duty had not been passed on by him to any other person. It the duty is determined to be refundable pursuant to a claim made by a Buyer under Section 11

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