https://www.taxtmi.com/caselaws?id=122546 The Tribunal allowed the appellant's refund claim under Section 11B of the Central Excise Act, 1944, crediting the amount to the consumer welfare fund. The appellant, involved in job work, had made an excess payment of duty due to double calculation of dyeing charges. Despite providing credit notes and ledger accounts, the appellant failed to prove non-collection of duty from customers. The Tribunal found discrepancies in the Commissioner (Appeals) interpretation of ledger accounts, concluding that the excess amount was not passed on to customers. The impugned order was set aside, and the matter remanded for further examination and relief. en-us Mon, 26 Mar 2007 00:00:00 +0530 Tue, 14 Aug 2012 15:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122546 The Tribunal allowed the appellant's refund claim under Section 11B of the Central Excise Act, 1944, crediting the amount to the consumer welfare fund. The appellant, involved in job work, had made an excess payment of duty due to double calculation of dyeing charges. Despite providing credit notes and ledger accounts, the appellant failed to prove non-collection of duty from customers. The Tribunal found discrepancies in the Commissioner (Appeals) interpretation of ledger accounts, concluding that the excess amount was not passed on to customers. The impugned order was set aside, and the matter remanded for further examination and relief. Case-Laws Central Excise Mon, 26 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122546