https://www.taxtmi.com/caselaws?id=88446 The Tribunal allowed the appeal, granting the Appellant a refund of Rs. 37,050 for excess duty paid. It held that the refund claim was timely filed within four months of clearance and payment of duty, considering the circumstances. The Tribunal also found that the burden of duty had not been passed on to customers, as evidenced by the credit note issued by the Appellant, supporting the refund entitlement and overturning the Commissioner's decision. The judgment underscores the importance of timely refund claim submissions and verifying the passing on of duty burden in excise matters, emphasizing the significance of contemporaneous documents like credit notes. en-us Wed, 26 Mar 1997 00:00:00 +0530 Sat, 17 Sep 2011 18:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88446 The Tribunal allowed the appeal, granting the Appellant a refund of Rs. 37,050 for excess duty paid. It held that the refund claim was timely filed within four months of clearance and payment of duty, considering the circumstances. The Tribunal also found that the burden of duty had not been passed on to customers, as evidenced by the credit note issued by the Appellant, supporting the refund entitlement and overturning the Commissioner's decision. The judgment underscores the importance of timely refund claim submissions and verifying the passing on of duty burden in excise matters, emphasizing the significance of contemporaneous documents like credit notes. Case-Laws Central Excise Wed, 26 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88446