https://www.taxtmi.com/caselaws?id=121703 The Tribunal upheld the Commissioner (Appeals) orders in Appeal No. 2434/2002 and Appeal No. 1256/2004, rejecting the Department's appeals. The key issue was the eligibility of refund claims by the Department concerning Nitrogen Gas Liquified procurement at concessional duty rates. The Tribunal ruled that the duty burden passed to the buyer, entitling them to the refund, regardless of the actual payment timing. The decision was rendered on 30-4-2007. en-us Mon, 30 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 16:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121703 The Tribunal upheld the Commissioner (Appeals) orders in Appeal No. 2434/2002 and Appeal No. 1256/2004, rejecting the Department's appeals. The key issue was the eligibility of refund claims by the Department concerning Nitrogen Gas Liquified procurement at concessional duty rates. The Tribunal ruled that the duty burden passed to the buyer, entitling them to the refund, regardless of the actual payment timing. The decision was rendered on 30-4-2007. Case-Laws Central Excise Mon, 30 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121703