https://www.taxtmi.com/caselaws?id=119796 The Tribunal remanded the case regarding refund claims for Polyester yarns, Nylon chips, and Polyester chips, as the mere non-claiming of Cenvat credit did not conclusively prove that duty incidence had not been passed on. The matter was sent back to the original authority to thoroughly examine costing details to determine if duty incidence had been transferred, emphasizing the need to assess product costs. The appeal was allowed for remand to the original adjudicating authority for further review and decision on the refund claims. en-us Mon, 03 Jul 2006 00:00:00 +0530 Fri, 13 Jul 2012 12:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119796 The Tribunal remanded the case regarding refund claims for Polyester yarns, Nylon chips, and Polyester chips, as the mere non-claiming of Cenvat credit did not conclusively prove that duty incidence had not been passed on. The matter was sent back to the original authority to thoroughly examine costing details to determine if duty incidence had been transferred, emphasizing the need to assess product costs. The appeal was allowed for remand to the original adjudicating authority for further review and decision on the refund claims. Case-Laws Central Excise Mon, 03 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119796