https://www.taxtmi.com/caselaws?id=334216 The Tribunal upheld the Commissioner (Appeals)' decision in a dispute over excise duty refund, ruling in favor of the respondent. The Tribunal found that the duty incidence was not passed on to the customer based on thorough examination of evidence including Balance Sheet, certificates, and customer declarations. The Commissioner's detailed findings supported the refund claim under Section 11B of the Central Excise Act, leading to the dismissal of the Revenue's appeal. The Tribunal ordered the refund amount to the respondent instead of crediting it to the Consumer Welfare Fund, with the judgment pronounced on 31.10.2016. en-us Mon, 31 Oct 2016 00:00:00 +0530 Mon, 05 Dec 2016 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334216 The Tribunal upheld the Commissioner (Appeals)' decision in a dispute over excise duty refund, ruling in favor of the respondent. The Tribunal found that the duty incidence was not passed on to the customer based on thorough examination of evidence including Balance Sheet, certificates, and customer declarations. The Commissioner's detailed findings supported the refund claim under Section 11B of the Central Excise Act, leading to the dismissal of the Revenue's appeal. The Tribunal ordered the refund amount to the respondent instead of crediting it to the Consumer Welfare Fund, with the judgment pronounced on 31.10.2016. Case-Laws Central Excise Mon, 31 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334216