M.R.F.Ltd vs Collector Of Central Excise, Chennai

The Supreme Court upheld the Tribunal's decision regarding the denial of a refund claim under the Central Excise Act, 1944, specifically referencing Section 12B, which requires the assessee to demonstrate that the duty burden was not passed on to customers. The Court found that the assessee failed to provide adequate evidence of compliance with this section, as the Assistant Director's report based on weighted average cost was accepted. Consequently, the civil appeal was dismissed without costs.