https://www.taxtmi.com/caselaws?id=239308 The Court dismissed the revenue's appeal against the Customs, Excise and Service Tax Appellate Tribunal's decision to allow the assessee's refund claim of Rs. 45,468 under Section 11-B of the Central Excise Act. The Court held that the assessee, who paid excise duty mistakenly for cotton yarn cleared under a CT3 certificate, was eligible for a refund as the burden of duty was not passed on to the customer due to the CT3 certificate. The Court referenced relevant case law and concluded that the assessee met the conditions for a refund under Section 11B, ruling in favor of the assessee. en-us Fri, 11 Nov 2011 00:00:00 +0530 Wed, 12 Apr 2017 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239308 The Court dismissed the revenue's appeal against the Customs, Excise and Service Tax Appellate Tribunal's decision to allow the assessee's refund claim of Rs. 45,468 under Section 11-B of the Central Excise Act. The Court held that the assessee, who paid excise duty mistakenly for cotton yarn cleared under a CT3 certificate, was eligible for a refund as the burden of duty was not passed on to the customer due to the CT3 certificate. The Court referenced relevant case law and concluded that the assessee met the conditions for a refund under Section 11B, ruling in favor of the assessee. Case-Laws Central Excise Fri, 11 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239308