https://www.taxtmi.com/caselaws?id=87820 An appeal to the Tribunal against an order-in-appeal under Section 35B(2) of the Central Excise Act did not require the Board authorisation applicable to review-based appeals from orders of Collectors, so the preliminary objection failed. However, a refund claim could not be allowed without evidence to dislodge the Assistant Collector's finding that the duty burden had been passed on to customers. As the Collector (Appeals) reversed that factual finding without material support, the refund order was unsustainable and the original rejection of refund was restored. en-us Thu, 09 Oct 1997 00:00:00 +0530 Tue, 13 Sep 2011 11:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87820 An appeal to the Tribunal against an order-in-appeal under Section 35B(2) of the Central Excise Act did not require the Board authorisation applicable to review-based appeals from orders of Collectors, so the preliminary objection failed. However, a refund claim could not be allowed without evidence to dislodge the Assistant Collector's finding that the duty burden had been passed on to customers. As the Collector (Appeals) reversed that factual finding without material support, the refund order was unsustainable and the original rejection of refund was restored. Case-Laws Central Excise Thu, 09 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87820