https://www.taxtmi.com/caselaws?id=201849 The Tribunal overturned the appellate authority's decision and restored the order of adjudication, granting the refund to the appellant. The Tribunal concluded that the evidence presented by the appellant, including credit notes and financial records, demonstrated that the duty burden was not passed on to buyers. Citing relevant case laws, the Tribunal emphasized that if the duty burden was not transferred, the claim for refund could not be denied. en-us Tue, 15 Jun 2010 00:00:00 +0530 Tue, 25 Jan 2011 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201849 The Tribunal overturned the appellate authority's decision and restored the order of adjudication, granting the refund to the appellant. The Tribunal concluded that the evidence presented by the appellant, including credit notes and financial records, demonstrated that the duty burden was not passed on to buyers. Citing relevant case laws, the Tribunal emphasized that if the duty burden was not transferred, the claim for refund could not be denied. Case-Laws Central Excise Tue, 15 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201849