https://www.taxtmi.com/caselaws?id=264261 The High Court upheld the CEGAT's decision in favor of the respondent, a sugar manufacturer, allowing the refund claim of a pre-deposit amount under Section 11B of the Central Excises and Salt Act, 1944. The Court criticized the Assistant Collector's handling of the matter, emphasizing that the burden of excise duty being passed on to consumers was not a valid reason to deny the refund. The Court rejected the department's contentions and upheld the respondent's entitlement to the benefit under Notification No. 130/83 & 131/83. en-us Tue, 14 Oct 2014 00:00:00 +0530 Mon, 21 Sep 2015 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264261 The High Court upheld the CEGAT's decision in favor of the respondent, a sugar manufacturer, allowing the refund claim of a pre-deposit amount under Section 11B of the Central Excises and Salt Act, 1944. The Court criticized the Assistant Collector's handling of the matter, emphasizing that the burden of excise duty being passed on to consumers was not a valid reason to deny the refund. The Court rejected the department's contentions and upheld the respondent's entitlement to the benefit under Notification No. 130/83 & 131/83. Case-Laws Central Excise Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264261