https://www.taxtmi.com/caselaws?id=1248 The tribunal dismissed the revenue's appeal regarding a refund claim rejection due to incorrect assessable value calculation. The Commissioner (Appeal) upheld the rejection, citing the discrepancy in excise duty rates and assessable value calculation. Following the precedent set in GAIL v. Commissioner of Central Excise, Gwalior, it was determined that the duty amount was not passed on to buyers, leading to the dismissal of the revenue's appeal. en-us Wed, 12 Sep 2007 00:00:00 +0530 Mon, 14 Apr 2008 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1248 The tribunal dismissed the revenue's appeal regarding a refund claim rejection due to incorrect assessable value calculation. The Commissioner (Appeal) upheld the rejection, citing the discrepancy in excise duty rates and assessable value calculation. Following the precedent set in GAIL v. Commissioner of Central Excise, Gwalior, it was determined that the duty amount was not passed on to buyers, leading to the dismissal of the revenue's appeal. Case-Laws Central Excise Wed, 12 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1248