https://www.taxtmi.com/caselaws?id=210509 The Supreme Court upheld the Tribunal's decision regarding the eligibility for a refund of duty under Section 11B of the Central Excise & Salt Act, 1944. The appellant's claim was denied due to the failure to establish the non-passing of duty incidence, leading to the recovery of the erroneously refunded amount from the appellant as ordered by the Assistant Commissioner. The decision underscored the significance of adhering to statutory provisions and established precedents in excise duty refund matters. en-us Thu, 18 Aug 2011 00:00:00 +0530 Tue, 14 Feb 2012 07:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210509 The Supreme Court upheld the Tribunal's decision regarding the eligibility for a refund of duty under Section 11B of the Central Excise & Salt Act, 1944. The appellant's claim was denied due to the failure to establish the non-passing of duty incidence, leading to the recovery of the erroneously refunded amount from the appellant as ordered by the Assistant Commissioner. The decision underscored the significance of adhering to statutory provisions and established precedents in excise duty refund matters. Case-Laws Central Excise Thu, 18 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210509