https://www.taxtmi.com/caselaws?id=108008 The Commissioner (Appeals) allowed the appeal for refund admissibility, overturning the Assistant Commissioner's decision. The judge determined that the issuance of credit notes post-clearances did not affect the refund eligibility, following a precedent set by a Larger Bench decision. It was held that duty incidence was passed on to the customer despite the unchanged product price structure after a duty rate increase, aligning with established legal principles. As a result, the appeal was granted in favor of the Revenue. en-us Wed, 24 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 13:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108008 The Commissioner (Appeals) allowed the appeal for refund admissibility, overturning the Assistant Commissioner's decision. The judge determined that the issuance of credit notes post-clearances did not affect the refund eligibility, following a precedent set by a Larger Bench decision. It was held that duty incidence was passed on to the customer despite the unchanged product price structure after a duty rate increase, aligning with established legal principles. As a result, the appeal was granted in favor of the Revenue. Case-Laws Central Excise Wed, 24 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108008