https://www.taxtmi.com/caselaws?id=167605 Refund of central excise duty could not be denied on the ground that the duty burden had not been passed on to consumers, because the relevant exemption notification contained no such condition. The rejection of the refund claim on that basis was held unsustainable, and the claim was required to be examined on its own merits. A refund under an exemption notification cannot be refused by importing a condition not found in the notification itself. en-us Mon, 29 Aug 1977 00:00:00 +0530 Fri, 26 Dec 2014 11:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167605 Refund of central excise duty could not be denied on the ground that the duty burden had not been passed on to consumers, because the relevant exemption notification contained no such condition. The rejection of the refund claim on that basis was held unsustainable, and the claim was required to be examined on its own merits. A refund under an exemption notification cannot be refused by importing a condition not found in the notification itself. Case-Laws Central Excise Mon, 29 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167605