https://www.taxtmi.com/caselaws?id=208673 The High Court upheld the lower authorities' decision, ruling in favor of the respondent, a caustic soda manufacturer, in a dispute over a refund of excise duty under Section 11-B of the Central Excise Act, 1944. The court found that the duty was not passed on to customers but adjusted through credit notes, entitling the manufacturer to a refund as the excess amount was not collected from buyers. The court dismissed the revenue's appeal, affirming the entitlement to the refund without unjust enrichment, answering the substantial question of law in favor of the assessee. en-us Thu, 22 Jul 2010 00:00:00 +0530 Wed, 11 Jan 2012 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208673 The High Court upheld the lower authorities' decision, ruling in favor of the respondent, a caustic soda manufacturer, in a dispute over a refund of excise duty under Section 11-B of the Central Excise Act, 1944. The court found that the duty was not passed on to customers but adjusted through credit notes, entitling the manufacturer to a refund as the excess amount was not collected from buyers. The court dismissed the revenue's appeal, affirming the entitlement to the refund without unjust enrichment, answering the substantial question of law in favor of the assessee. Case-Laws Central Excise Thu, 22 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208673