https://www.taxtmi.com/caselaws?id=115735 The Tribunal dismissed the Revenue's appeals and affirmed the decision of the Commissioner (Appeals) to allow the refund claims of the respondents. The case revolved around the rejection of refund claims based on the alleged passing of duty incidence to ultimate buyers. The Tribunal found that the respondents had not passed on the duty incidence to consumers, supported by evidence of selling goods at a lower price than the duty paid. Legal precedents were cited to establish that refunds were permissible in such cases where duty incidence was not transferred to end consumers. en-us Fri, 10 Sep 2004 00:00:00 +0530 Fri, 01 Jun 2012 14:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115735 The Tribunal dismissed the Revenue's appeals and affirmed the decision of the Commissioner (Appeals) to allow the refund claims of the respondents. The case revolved around the rejection of refund claims based on the alleged passing of duty incidence to ultimate buyers. The Tribunal found that the respondents had not passed on the duty incidence to consumers, supported by evidence of selling goods at a lower price than the duty paid. Legal precedents were cited to establish that refunds were permissible in such cases where duty incidence was not transferred to end consumers. Case-Laws Central Excise Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115735