Madras HC allows appeal citing CCE v. Oswal Cotton Spinning Mills, overturning previous ruling in CCE v. Addison & Company.

The appeal was allowed by Madras HC based on the decision in CCE v. Oswal Cotton Spinning Mills, setting aside the earlier judgment in CCE v. Addison & Company. The refund claim was denied initially, but credit notes were issued to buyers, shifting the burden back to the manufacturer.

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The refund claim was denied as burden of duty was passed on to buyers. Credit notes were issued to buyers, reversing the burden back to manufacturer. Tribunal's earlier decision in CCE v. Addison & Company was relied upon by Commissioner (Appeals) but later departed from in CCE v. Oswal Cotton Spinning Mills. Madras High Court set aside the judgment in CCE v. Addison & Company. Appeal allowed based on CCE v. Oswal Cotton Spinning Mills.

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