https://www.taxtmi.com/caselaws?id=260541 The tribunal found that the duty burden was passed on to the consumer by the manufacturer of self-adhesive PVC insulation tapes, despite the manufacturer's argument that the price remained unchanged. The tribunal concluded that the duty rates mentioned in the invoices were ultimately collected from the consumer, indicating the burden was not solely borne by the manufacturer. As a result, the tribunal upheld the decision to reject the refund claim, emphasizing the necessity of demonstrating non-passing of duty burden to consumers when seeking a refund of excise duty in cases of classification disputes. en-us Wed, 22 Apr 2015 00:00:00 +0530 Thu, 31 Dec 2015 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260541 The tribunal found that the duty burden was passed on to the consumer by the manufacturer of self-adhesive PVC insulation tapes, despite the manufacturer's argument that the price remained unchanged. The tribunal concluded that the duty rates mentioned in the invoices were ultimately collected from the consumer, indicating the burden was not solely borne by the manufacturer. As a result, the tribunal upheld the decision to reject the refund claim, emphasizing the necessity of demonstrating non-passing of duty burden to consumers when seeking a refund of excise duty in cases of classification disputes. Case-Laws Central Excise Wed, 22 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260541