https://www.taxtmi.com/caselaws?id=153574 The appellate tribunal upheld the Commissioner (Appeals) decision, rejecting the Department's appeal challenging a refund claim for tyre cord fabrics' classification under Tariff Item 68. The tribunal emphasized the lack of merit in the Department's contentions, highlighting the irrelevance of passing duty incidence to customers and unjustified variations in credit taken by the respondents. The judgment underscored the significance of factual findings and upheld the refund, ruling in favor of the respondents. en-us Tue, 06 Apr 2010 00:00:00 +0530 Thu, 25 Jul 2013 10:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153574 The appellate tribunal upheld the Commissioner (Appeals) decision, rejecting the Department's appeal challenging a refund claim for tyre cord fabrics' classification under Tariff Item 68. The tribunal emphasized the lack of merit in the Department's contentions, highlighting the irrelevance of passing duty incidence to customers and unjustified variations in credit taken by the respondents. The judgment underscored the significance of factual findings and upheld the refund, ruling in favor of the respondents. Case-Laws Central Excise Tue, 06 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153574