https://www.taxtmi.com/caselaws?id=126476 The Tribunal upheld the Commissioner (Appeals)'s decision, allowing the refund claim of the assessee, a sugar manufacturer, amounting to Rs. 5,27,736. The claim was based on the excess duty paid by the assessee compared to the duty paid by the Food Corporation of India (FCI) for sugar supplied. The Tribunal found that the burden of the excess duty was borne by the assessee and not passed on to buyers. Supporting evidence from the FCI and the absence of contrary evidence led to the dismissal of the Revenue's appeal, affirming the refund for the assessee. en-us Wed, 17 Jun 2009 00:00:00 +0530 Wed, 21 Nov 2012 12:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126476 The Tribunal upheld the Commissioner (Appeals)'s decision, allowing the refund claim of the assessee, a sugar manufacturer, amounting to Rs. 5,27,736. The claim was based on the excess duty paid by the assessee compared to the duty paid by the Food Corporation of India (FCI) for sugar supplied. The Tribunal found that the burden of the excess duty was borne by the assessee and not passed on to buyers. Supporting evidence from the FCI and the absence of contrary evidence led to the dismissal of the Revenue's appeal, affirming the refund for the assessee. Case-Laws Central Excise Wed, 17 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126476