https://www.taxtmi.com/caselaws?id=91381 The Tribunal allowed the appeals, setting aside the lower authorities' decision to reject the refund claims under Notification No. 175/86-C.E. It held that the appellants manufactured the goods independently for themselves, not on behalf of the Bangalore customers. Consequently, the denial of the exemption was deemed unjustified, and the appellants were entitled to the duty refund, provided the duty burden was not transferred to the customers. The case was remanded for verification by the lower authorities. en-us Tue, 06 Apr 1999 00:00:00 +0530 Mon, 17 Oct 2011 16:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91381 The Tribunal allowed the appeals, setting aside the lower authorities' decision to reject the refund claims under Notification No. 175/86-C.E. It held that the appellants manufactured the goods independently for themselves, not on behalf of the Bangalore customers. Consequently, the denial of the exemption was deemed unjustified, and the appellants were entitled to the duty refund, provided the duty burden was not transferred to the customers. The case was remanded for verification by the lower authorities. Case-Laws Central Excise Tue, 06 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91381