https://www.taxtmi.com/caselaws?id=77698 The appellant claimed a refund for education cess paid on pre-budget stock, arguing that they did not pass on the duty burden to consumers. Despite maintaining the same prices, the Commissioner (Appeals) found evidence on invoices indicating the duty burden was passed on. The Tribunal upheld this decision, citing a Supreme Court precedent and rejecting the appellant's arguments. Additionally, the Tribunal considered the statutory limits for appeal and found no grounds to interfere with the Commissioner's order, ultimately rejecting the appeal. en-us Wed, 03 Feb 2010 00:00:00 +0530 Tue, 26 Oct 2010 00:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77698 The appellant claimed a refund for education cess paid on pre-budget stock, arguing that they did not pass on the duty burden to consumers. Despite maintaining the same prices, the Commissioner (Appeals) found evidence on invoices indicating the duty burden was passed on. The Tribunal upheld this decision, citing a Supreme Court precedent and rejecting the appellant's arguments. Additionally, the Tribunal considered the statutory limits for appeal and found no grounds to interfere with the Commissioner's order, ultimately rejecting the appeal. Case-Laws Central Excise Wed, 03 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77698