refund of tax and interest section 54(8)(e)

where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person.
If amount claimed as refund is more than 2 lakh.
The application shall be accompanied by—
(a) such documentary evidence to establish that a refund is due to the applicant; and
(b) such documentary or other evidence establish that the amount of tax and interest,if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person

Sir , thank you very much, would you please explain a situation in which the tax paid by the applicant pass the incidence of such tax to any other person

If Registered supplier supply goods and receipient make payment with GST. It mean tax incident pass on receipient (customer).

thank you sir