https://www.taxtmi.com/caselaws?id=77398 The case revolved around the eligibility of the Respondent for a refund claim based on credit notes issued to wholesale dealers. The core issue was whether the duty burden had been passed on to the ultimate customer, as required by Section 11B(2) of the Central Excise Act, 1944. The Tribunal upheld the Respondent's claim, emphasizing the effect of issuing credit notes on the passing of excise duty burden. Precedents, including a High Court decision, influenced the outcome, leading to the rejection of the Revenue's appeals and affirming the legality of the refund claim. en-us Thu, 30 Apr 2009 00:00:00 +0530 Sat, 11 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77398 The case revolved around the eligibility of the Respondent for a refund claim based on credit notes issued to wholesale dealers. The core issue was whether the duty burden had been passed on to the ultimate customer, as required by Section 11B(2) of the Central Excise Act, 1944. The Tribunal upheld the Respondent's claim, emphasizing the effect of issuing credit notes on the passing of excise duty burden. Precedents, including a High Court decision, influenced the outcome, leading to the rejection of the Revenue's appeals and affirming the legality of the refund claim. Case-Laws Central Excise Thu, 30 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77398