https://www.taxtmi.com/caselaws?id=187221 The tribunal overturned the decision of the Commissioner (Appeals) and allowed the appellant's refund claim for excess Central Excise duty. The tribunal found that the appellant had adequately demonstrated that the duty was not passed on to any other party, contrary to the Revenue's contention. Emphasizing the importance of considering the specific facts of each case, the tribunal ruled in favor of the appellant, highlighting the inadequacy of relying solely on precedent judgments in such matters. en-us Fri, 22 May 2015 00:00:00 +0530 Fri, 14 Oct 2016 12:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187221 The tribunal overturned the decision of the Commissioner (Appeals) and allowed the appellant's refund claim for excess Central Excise duty. The tribunal found that the appellant had adequately demonstrated that the duty was not passed on to any other party, contrary to the Revenue's contention. Emphasizing the importance of considering the specific facts of each case, the tribunal ruled in favor of the appellant, highlighting the inadequacy of relying solely on precedent judgments in such matters. Case-Laws Central Excise Fri, 22 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187221