https://www.taxtmi.com/caselaws?id=111352 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellants in a case concerning the refund of duty claimed. Despite the Revenue's argument that duty had been passed on to customers, the Tribunal held that as the charges were not recovered from customers and original invoices were cancelled, the duty refund was justified. Citing precedent, the Tribunal emphasized that passing on duty at the time of goods clearance did not apply in this scenario. The Tribunal allowed the appeal, granting the refund of duty paid under the cancelled invoices, providing consequential relief to the appellants. en-us Thu, 01 Apr 2004 00:00:00 +0530 Mon, 23 Apr 2012 11:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111352 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellants in a case concerning the refund of duty claimed. Despite the Revenue's argument that duty had been passed on to customers, the Tribunal held that as the charges were not recovered from customers and original invoices were cancelled, the duty refund was justified. Citing precedent, the Tribunal emphasized that passing on duty at the time of goods clearance did not apply in this scenario. The Tribunal allowed the appeal, granting the refund of duty paid under the cancelled invoices, providing consequential relief to the appellants. Case-Laws Central Excise Thu, 01 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111352