https://www.taxtmi.com/caselaws?id=167568 The Tribunal ruled in favor of the appellants, allowing their refund claim for excise duty paid under protest. The decision emphasized the appellants' entitlement to a refund based on the Collector's order confirming no duty was payable on the goods. The Tribunal held that the appellants were entitled to a refund under Rule 56A, rejecting the lower authorities' view that proforma credit availed by customers negated the refund claim. The majority decision set aside the Appellate Collector's order and granted the appeal in favor of the appellants, highlighting the principle of refunding amounts not legally due. en-us Wed, 31 Jul 1985 00:00:00 +0530 Wed, 24 Dec 2014 16:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167568 The Tribunal ruled in favor of the appellants, allowing their refund claim for excise duty paid under protest. The decision emphasized the appellants' entitlement to a refund based on the Collector's order confirming no duty was payable on the goods. The Tribunal held that the appellants were entitled to a refund under Rule 56A, rejecting the lower authorities' view that proforma credit availed by customers negated the refund claim. The majority decision set aside the Appellate Collector's order and granted the appeal in favor of the appellants, highlighting the principle of refunding amounts not legally due. Case-Laws Central Excise Wed, 31 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167568