https://www.taxtmi.com/caselaws?id=244131 Refund entitlement for tyre cord fabrics depended on whether the assessee had passed excess excise duty to consumers. The goods were consistently claimed to fall under the tariff heading attracting only basic excise duty, and the higher-duty classification was invoked only through a later show-cause notice. In the absence of material showing that the disputed excess duty had been recovered from consumers, consumer pass-on did not bar the refund. The assessee was therefore entitled to retain the refunded amount. 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 Refund entitlement for tyre cord fabrics depended on whether the assessee had passed excess excise duty to consumers. The goods were consistently claimed to fall under the tariff heading attracting only basic excise duty, and the higher-duty classification was invoked only through a later show-cause notice. In the absence of material showing that the disputed excess duty had been recovered from consumers, consumer pass-on did not bar the refund. The assessee was therefore entitled to retain the refunded amount. Case-Laws Central Excise Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244131