https://www.taxtmi.com/caselaws?id=122662 The Tribunal upheld the lower authorities' decisions in a refund claim dispute over duty payment on scrap/waste, rejecting the Revenue's appeal. The Commissioner (Appeals) found that duty burden was not passed on to customers due to duty payment timing post-clearance, supported by legal principles and precedents. The judgment emphasized factual findings and legal precedents, including the absence of duty details in invoices, as crucial in determining duty passing on to buyers. The decision highlighted the significance of established legal principles in resolving such disputes. en-us Wed, 18 Jul 2007 00:00:00 +0530 Fri, 27 Oct 2017 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122662 The Tribunal upheld the lower authorities' decisions in a refund claim dispute over duty payment on scrap/waste, rejecting the Revenue's appeal. The Commissioner (Appeals) found that duty burden was not passed on to customers due to duty payment timing post-clearance, supported by legal principles and precedents. The judgment emphasized factual findings and legal precedents, including the absence of duty details in invoices, as crucial in determining duty passing on to buyers. The decision highlighted the significance of established legal principles in resolving such disputes. Case-Laws Central Excise Wed, 18 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122662