https://www.taxtmi.com/caselaws?id=116640 The Commissioner filed appeals against the rejection of a refund claim by M/s. Raj Lubricants for duty paid on used Transformer Oil. The Commissioner argued that as the duty was already paid by NALCO and Raj Lubricants did not pay it directly, no refund was admissible. The Tribunal held that Raj Lubricants, not having paid duty when selling the oil, were not entitled to a refund. The appeals were disposed of, modifying the Commissioner (Appeals) orders accordingly. en-us Mon, 24 Oct 2005 00:00:00 +0530 Thu, 14 Jun 2012 14:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116640 The Commissioner filed appeals against the rejection of a refund claim by M/s. Raj Lubricants for duty paid on used Transformer Oil. The Commissioner argued that as the duty was already paid by NALCO and Raj Lubricants did not pay it directly, no refund was admissible. The Tribunal held that Raj Lubricants, not having paid duty when selling the oil, were not entitled to a refund. The appeals were disposed of, modifying the Commissioner (Appeals) orders accordingly. Case-Laws Central Excise Mon, 24 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116640