https://www.taxtmi.com/caselaws?id=167568 Refund of excise duty paid under protest was treated as payable to the person who remitted duty not legally due, even though the buyer had already taken proforma credit under a separate statutory mechanism. The majority reasoned that such credit did not defeat the payer's refund claim, and that the proviso to Rule 56A(2) covered situations where duty liability was later varied or cancelled, including total cancellation of the demand. A concurring line was not recorded. The dissent took the view that refund could not extend to the amount already passed on through proforma credit, so only any uncredited balance could be returned. 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 Refund of excise duty paid under protest was treated as payable to the person who remitted duty not legally due, even though the buyer had already taken proforma credit under a separate statutory mechanism. The majority reasoned that such credit did not defeat the payer's refund claim, and that the proviso to Rule 56A(2) covered situations where duty liability was later varied or cancelled, including total cancellation of the demand. A concurring line was not recorded. The dissent took the view that refund could not extend to the amount already passed on through proforma credit, so only any uncredited balance could be returned. Case-Laws Central Excise Wed, 31 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167568