https://www.taxtmi.com/caselaws?id=153432 The Hon'ble High Court of Mumbai ruled "cinders" as non-excisable under the Central Excise Tariff Act, 1985, allowing the appellant to claim a refund for duty paid under protest. However, the appellate tribunal upheld the rejection of the refund claim, emphasizing the appellant's failure to prove non-passing of duty liability to customers despite changes in invoicing methods. The tribunal found no unjust enrichment and dismissed the appeal, highlighting the importance of consistent invoicing practices and the burden of proof on the appellant. en-us Wed, 13 Jan 2010 00:00:00 +0530 Tue, 23 Jul 2013 15:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153432 The Hon'ble High Court of Mumbai ruled "cinders" as non-excisable under the Central Excise Tariff Act, 1985, allowing the appellant to claim a refund for duty paid under protest. However, the appellate tribunal upheld the rejection of the refund claim, emphasizing the appellant's failure to prove non-passing of duty liability to customers despite changes in invoicing methods. The tribunal found no unjust enrichment and dismissed the appeal, highlighting the importance of consistent invoicing practices and the burden of proof on the appellant. Case-Laws Central Excise Wed, 13 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153432