https://www.taxtmi.com/caselaws?id=87250 The Tribunal accepted the grounds for condonation of delay in presenting a Reference Application due to peculiar circumstances. In the subsequent hearing, the Tribunal rejected the Revenue's argument that documents under Section 12A of CEA, 1944 were insufficient evidence to prove non-transfer of duty burden to customers for a refund under Section 11B of CEA, 1944. Relying on precedent, the Tribunal deemed the issue a question of fact and upheld its decision, denying the Reference Application. en-us Mon, 25 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 17:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87250 The Tribunal accepted the grounds for condonation of delay in presenting a Reference Application due to peculiar circumstances. In the subsequent hearing, the Tribunal rejected the Revenue's argument that documents under Section 12A of CEA, 1944 were insufficient evidence to prove non-transfer of duty burden to customers for a refund under Section 11B of CEA, 1944. Relying on precedent, the Tribunal deemed the issue a question of fact and upheld its decision, denying the Reference Application. Case-Laws Central Excise Mon, 25 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87250