https://www.taxtmi.com/caselaws?id=3660 The Commissioner (Appeals) upheld the decision to dismiss the Revenue's appeal regarding the refund of duty on free samples under Section 4A of the Central Excise Act, 1944. The Commissioner found that the burden of duty on free samples was not passed on by the respondent as they were part of a combination pack sold at Maximum Retail Price (MRP), indicating no scope for passing on the duty burden. The evidence presented through invoices supported that the refund amount was not transferred to buyers. The Member (J) affirmed the Commissioner's decision, emphasizing the importance of evidence in assessing refund claims and the limited scope of departmental appeals in such cases. en-us Thu, 29 Nov 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3660 The Commissioner (Appeals) upheld the decision to dismiss the Revenue's appeal regarding the refund of duty on free samples under Section 4A of the Central Excise Act, 1944. The Commissioner found that the burden of duty on free samples was not passed on by the respondent as they were part of a combination pack sold at Maximum Retail Price (MRP), indicating no scope for passing on the duty burden. The evidence presented through invoices supported that the refund amount was not transferred to buyers. The Member (J) affirmed the Commissioner's decision, emphasizing the importance of evidence in assessing refund claims and the limited scope of departmental appeals in such cases. Case-Laws Central Excise Thu, 29 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3660