https://www.taxtmi.com/caselaws?id=155243 The Tribunal allowed the assessee's appeal for excess duty refund due to short receipt by the purchaser, finding the claim valid under Section 11B of the Central Excise Act, 1944. The slight shortage in goods received did not invalidate the refund claim, as the appellant had not passed on the excess duty to the customer and the shortage reported was genuine. Consequently, the Tribunal rejected the Revenue's appeal and disposed of both cases accordingly. en-us Thu, 07 May 2009 00:00:00 +0530 Mon, 02 Sep 2013 15:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155243 The Tribunal allowed the assessee's appeal for excess duty refund due to short receipt by the purchaser, finding the claim valid under Section 11B of the Central Excise Act, 1944. The slight shortage in goods received did not invalidate the refund claim, as the appellant had not passed on the excess duty to the customer and the shortage reported was genuine. Consequently, the Tribunal rejected the Revenue's appeal and disposed of both cases accordingly. Case-Laws Central Excise Thu, 07 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155243