https://www.taxtmi.com/caselaws?id=115092 The Tribunal allowed the appeal of a non-profit organization seeking a refund of excise duty erroneously paid on intraocular lenses. The organization demonstrated through actions such as informing buyers of price reductions to absorb the duty liability that the duty amount had not been passed on. Despite separate invoicing of duty, the Tribunal found no evidence of passing on the duty to buyers, leading to the conclusion that the duty liability was not passed on. Consequently, the appellant was granted consequential relief in the form of a refund. en-us Thu, 24 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115092 The Tribunal allowed the appeal of a non-profit organization seeking a refund of excise duty erroneously paid on intraocular lenses. The organization demonstrated through actions such as informing buyers of price reductions to absorb the duty liability that the duty amount had not been passed on. Despite separate invoicing of duty, the Tribunal found no evidence of passing on the duty to buyers, leading to the conclusion that the duty liability was not passed on. Consequently, the appellant was granted consequential relief in the form of a refund. Case-Laws Central Excise Thu, 24 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115092