https://www.taxtmi.com/caselaws?id=120022 The appellate court set aside the orders rejecting refund claims, allowing the appellant's claims for excess duty payment. The court found discrepancies in duty payment structure and debiting of incorrect rates, leading to the issuance of supplementary invoices. The court invoked statutory presumption under Section 12B of the Central Excise Act 1944, noting the absence of evidence to disprove passing on duty burden. Ultimately, the court granted relief to the appellant, allowing the refund claims and rectifying the mistaken duty payments. en-us Wed, 18 Oct 2006 00:00:00 +0530 Mon, 16 Jul 2012 13:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120022 The appellate court set aside the orders rejecting refund claims, allowing the appellant's claims for excess duty payment. The court found discrepancies in duty payment structure and debiting of incorrect rates, leading to the issuance of supplementary invoices. The court invoked statutory presumption under Section 12B of the Central Excise Act 1944, noting the absence of evidence to disprove passing on duty burden. Ultimately, the court granted relief to the appellant, allowing the refund claims and rectifying the mistaken duty payments. Case-Laws Central Excise Wed, 18 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120022