https://www.taxtmi.com/caselaws?id=106937 The Tribunal allowed the Appeal, granting the Appellants a refund of the excess duty paid due to mistakenly mentioning a higher duty rate. Despite initial rejection citing duty burden passing to consumers, subsequent verification confirmed the lower duty payment by the Appellants. The evidence presented, including certificates and pay orders, proved direct duty payment by the Appellants, leading to the conclusion that the duty burden was not passed on. As a result, the Appellants were entitled to the refund, and the Appeal was allowed in their favor. en-us Thu, 19 Dec 2002 00:00:00 +0530 Fri, 16 Mar 2012 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106937 The Tribunal allowed the Appeal, granting the Appellants a refund of the excess duty paid due to mistakenly mentioning a higher duty rate. Despite initial rejection citing duty burden passing to consumers, subsequent verification confirmed the lower duty payment by the Appellants. The evidence presented, including certificates and pay orders, proved direct duty payment by the Appellants, leading to the conclusion that the duty burden was not passed on. As a result, the Appellants were entitled to the refund, and the Appeal was allowed in their favor. Case-Laws Central Excise Thu, 19 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106937