https://www.taxtmi.com/caselaws?id=99820 The Appellate Tribunal CEGAT, Mumbai and subsequently the Supreme Court ruled in favor of the assessee, determining that the duty demanded was not payable as the goods were not excisable. The Collector (Appeals) ordered the refund to be credited to the Consumer Welfare Fund, which was challenged by the department. However, the Tribunal upheld the decision, emphasizing the non-passing on of duty incidence and the unreasonable delay in refunding the amount, directing the refund to the assessee within a month. en-us Sat, 09 Sep 2000 00:00:00 +0530 Mon, 30 Jan 2012 12:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99820 The Appellate Tribunal CEGAT, Mumbai and subsequently the Supreme Court ruled in favor of the assessee, determining that the duty demanded was not payable as the goods were not excisable. The Collector (Appeals) ordered the refund to be credited to the Consumer Welfare Fund, which was challenged by the department. However, the Tribunal upheld the decision, emphasizing the non-passing on of duty incidence and the unreasonable delay in refunding the amount, directing the refund to the assessee within a month. Case-Laws Central Excise Sat, 09 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99820