https://www.taxtmi.com/caselaws?id=268661 The Tribunal allowed the appeal, affirming the appellant's entitlement to a refund of excess duty paid. The original authority sanctioned the refund after verifying compliance with the ONGC case precedent, accepting credit notes as evidence that duty incidence was not passed on. The Tribunal held that unchallenged orders attained finality, preventing the Revenue from contesting findings. Contradictory judgments were acknowledged, but those supporting the appellant's case prevailed. The Commissioner (Appeals)'s order setting aside the refund sanction was deemed unsustainable and overturned, ultimately granting the appellant the refund. en-us Wed, 07 Jan 2015 00:00:00 +0530 Tue, 09 Feb 2016 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268661 The Tribunal allowed the appeal, affirming the appellant's entitlement to a refund of excess duty paid. The original authority sanctioned the refund after verifying compliance with the ONGC case precedent, accepting credit notes as evidence that duty incidence was not passed on. The Tribunal held that unchallenged orders attained finality, preventing the Revenue from contesting findings. Contradictory judgments were acknowledged, but those supporting the appellant's case prevailed. The Commissioner (Appeals)'s order setting aside the refund sanction was deemed unsustainable and overturned, ultimately granting the appellant the refund. Case-Laws Central Excise Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268661