https://www.taxtmi.com/caselaws?id=124024 The Tribunal ruled in favor of the appellant, directing the refund of duty amount transferred to the Consumer Welfare Fund. The appellant successfully argued that the duty was paid in compliance with the law, the factory had been closed since 1997, and there was no evidence of passing on the duty to buyers. Citing legal judgments and precedents, the Tribunal emphasized the factual nature of passing on duty and set aside the lower authorities' decision, ordering the refund to the appellant. en-us Fri, 11 Jul 2008 00:00:00 +0530 Mon, 24 Sep 2012 16:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124024 The Tribunal ruled in favor of the appellant, directing the refund of duty amount transferred to the Consumer Welfare Fund. The appellant successfully argued that the duty was paid in compliance with the law, the factory had been closed since 1997, and there was no evidence of passing on the duty to buyers. Citing legal judgments and precedents, the Tribunal emphasized the factual nature of passing on duty and set aside the lower authorities' decision, ordering the refund to the appellant. Case-Laws Central Excise Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124024