https://www.taxtmi.com/caselaws?id=121598 The Tribunal ruled in favor of the Department in an appeal concerning the inclusion of gallery length in fixing Annual Production Capacity (APC) and the admissibility of a refund claim. The Tribunal held that the party's submission of a delayed refund claim without challenging the order fixing APC amounted to impermissible review. It was determined that the party failed to prove that the duty burden was not passed on to the consumer, leading to the decision in favor of the Department and allowing the appeal. en-us Fri, 11 May 2007 00:00:00 +0530 Tue, 31 Jul 2012 18:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121598 The Tribunal ruled in favor of the Department in an appeal concerning the inclusion of gallery length in fixing Annual Production Capacity (APC) and the admissibility of a refund claim. The Tribunal held that the party's submission of a delayed refund claim without challenging the order fixing APC amounted to impermissible review. It was determined that the party failed to prove that the duty burden was not passed on to the consumer, leading to the decision in favor of the Department and allowing the appeal. Case-Laws Central Excise Fri, 11 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121598