https://www.taxtmi.com/caselaws?id=152238 The Tribunal allowed the appeal in a case concerning the rejection of a refund claim for duty overpayment. Despite arguments invoking Section 12D of the Central Excise Act, the Tribunal found that the duty incidence had not been passed on to customers due to a genuine error in entering the MRP. The Tribunal distinguished the case law cited by the Department and granted relief to the appellant, emphasizing that refund denial was unwarranted when duty overpayment stemmed from a bona fide mistake and had not been transferred to customers. en-us Wed, 26 Aug 2009 00:00:00 +0530 Thu, 27 Jun 2013 14:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152238 The Tribunal allowed the appeal in a case concerning the rejection of a refund claim for duty overpayment. Despite arguments invoking Section 12D of the Central Excise Act, the Tribunal found that the duty incidence had not been passed on to customers due to a genuine error in entering the MRP. The Tribunal distinguished the case law cited by the Department and granted relief to the appellant, emphasizing that refund denial was unwarranted when duty overpayment stemmed from a bona fide mistake and had not been transferred to customers. Case-Laws Central Excise Wed, 26 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152238