https://www.taxtmi.com/caselaws?id=118354 The Tribunal dismissed the Revenue's appeal, upholding the respondents' refund claim for excise duty paid on pre-fabricated telephone booths. It was found that the duty burden had not been passed on to any other party, justifying the refund. The matter was remanded for further examination in accordance with Section 11B of the Central Excise Act. The Tribunal affirmed the Commissioner (Appeals) decision, emphasizing the exemption status of the booths and ruled in favor of the respondents. en-us Thu, 24 Nov 2005 00:00:00 +0530 Sat, 30 Jun 2012 11:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118354 The Tribunal dismissed the Revenue's appeal, upholding the respondents' refund claim for excise duty paid on pre-fabricated telephone booths. It was found that the duty burden had not been passed on to any other party, justifying the refund. The matter was remanded for further examination in accordance with Section 11B of the Central Excise Act. The Tribunal affirmed the Commissioner (Appeals) decision, emphasizing the exemption status of the booths and ruled in favor of the respondents. Case-Laws Central Excise Thu, 24 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118354