https://www.taxtmi.com/caselaws?id=111397 The Tribunal overturned the decision of the Central Excise authorities and ruled in favor of the manufacturer of automobile parts in the claim for refund of central excise duty. The case centered on whether the duty was passed on to the buyer, with evidence showing that the duty was paid based on reduced prices, not the original invoiced amounts. The Tribunal emphasized that the crucial factor is whether the manufacturer transferred the full duty amount to the buyer, ultimately supporting the appellant's position and granting the refund claim. en-us Mon, 17 Nov 2003 00:00:00 +0530 Mon, 23 Apr 2012 13:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111397 The Tribunal overturned the decision of the Central Excise authorities and ruled in favor of the manufacturer of automobile parts in the claim for refund of central excise duty. The case centered on whether the duty was passed on to the buyer, with evidence showing that the duty was paid based on reduced prices, not the original invoiced amounts. The Tribunal emphasized that the crucial factor is whether the manufacturer transferred the full duty amount to the buyer, ultimately supporting the appellant's position and granting the refund claim. Case-Laws Central Excise Mon, 17 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111397