Supreme Court Upholds Mafatlal Industries Precedent on Excise Duty Refunds

The SC dismissed the revenue's appeal, following the Mafatlal Industries precedent. No refund is granted if excise duty is passed on to buyers. The Tribunal's order stood, with no opinion on the case's merits, and no costs awarded.

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The Supreme Court dismissed the revenue's appeal against the Tribunal's order, citing the Mafatlal Industries case. No refund is to be given if excise duty burden is passed on to buyers. The appeal was disposed of without disturbing the Tribunal's order, with no opinion on the case's merits. No costs were awarded.

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