https://www.taxtmi.com/caselaws?id=244131 The article explains that refund of disputed excise duty cannot be denied on consumer pass-on grounds where the assessee consistently maintained a lower tariff classification and the record showed no recovery of the higher duty from consumers. The dispute concerned tyre cord fabrics and the shift from Heading No. 59.02 to Heading No. 59.09, but the decisive point was the absence of material proving that the excess amount was collected from buyers. On that basis, the consumer recovery bar was held inapplicable and the assessee was entitled to retain the refund. en-us Wed, 12 Feb 2014 00:00:00 +0530 Wed, 23 Apr 2014 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244131 The article explains that refund of disputed excise duty cannot be denied on consumer pass-on grounds where the assessee consistently maintained a lower tariff classification and the record showed no recovery of the higher duty from consumers. The dispute concerned tyre cord fabrics and the shift from Heading No. 59.02 to Heading No. 59.09, but the decisive point was the absence of material proving that the excess amount was collected from buyers. On that basis, the consumer recovery bar was held inapplicable and the assessee was entitled to retain the refund. Case-Laws Central Excise Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244131