https://www.taxtmi.com/caselaws?id=72160 Refund of excise duty is maintainable only by the person who actually paid the duty to the revenue, unless the statutory framework expressly transfers that entitlement. Here, the buyers of furnace oil had not paid the duty to the Department; the manufacturer had done so. The exemption notification was conditional and required compliance with the Chapter X procedure, but that did not confer refund rights on the purchasers. The Tribunal therefore held that the purchasers had no locus standi to seek refund or maintain the appeal, and the preliminary objection to maintainability was rightly upheld. en-us Wed, 20 Nov 1985 00:00:00 +0530 Thu, 12 May 2011 17:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72160 Refund of excise duty is maintainable only by the person who actually paid the duty to the revenue, unless the statutory framework expressly transfers that entitlement. Here, the buyers of furnace oil had not paid the duty to the Department; the manufacturer had done so. The exemption notification was conditional and required compliance with the Chapter X procedure, but that did not confer refund rights on the purchasers. The Tribunal therefore held that the purchasers had no locus standi to seek refund or maintain the appeal, and the preliminary objection to maintainability was rightly upheld. Case-Laws Central Excise Wed, 20 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72160