https://www.taxtmi.com/caselaws?id=81690 The Tribunal dismissed the Revenue's application for a stay on the Collector (Appeals) order granting a refund to the respondents. The Collector (Appeals) decision allowing the refund was upheld based on compliance with refund claim requirements and a Tribunal decision. The Revenue's argument that the appellants were ineligible for a refund under Section 11C(2) due to duty incidence passed to consumers was not found persuasive. The Tribunal acknowledged the need for a detailed examination but found no prima facie error in the Collector's order, indicating the Revenue's potential to recover duty if the final decision favored them. en-us Mon, 24 Feb 1992 00:00:00 +0530 Tue, 28 Jun 2011 12:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81690 The Tribunal dismissed the Revenue's application for a stay on the Collector (Appeals) order granting a refund to the respondents. The Collector (Appeals) decision allowing the refund was upheld based on compliance with refund claim requirements and a Tribunal decision. The Revenue's argument that the appellants were ineligible for a refund under Section 11C(2) due to duty incidence passed to consumers was not found persuasive. The Tribunal acknowledged the need for a detailed examination but found no prima facie error in the Collector's order, indicating the Revenue's potential to recover duty if the final decision favored them. Case-Laws Central Excise Mon, 24 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81690