https://www.taxtmi.com/caselaws?id=336141 The Tribunal set aside the order rejecting the refund claim of duty collected without authority of law, emphasizing the need for proper scrutiny and notification of grounds for rejection. It directed the competent authority to re-examine the claim, stressing adherence to legal procedures and the requirement to prove duty incidence for refunds, in line with recent legal amendments. The decision underscored the importance of following statutory requirements and ensuring fairness in refund processes by crediting excess duty to the Consumer Welfare Fund. en-us Tue, 26 Jul 2016 00:00:00 +0530 Fri, 16 Dec 2016 11:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336141 The Tribunal set aside the order rejecting the refund claim of duty collected without authority of law, emphasizing the need for proper scrutiny and notification of grounds for rejection. It directed the competent authority to re-examine the claim, stressing adherence to legal procedures and the requirement to prove duty incidence for refunds, in line with recent legal amendments. The decision underscored the importance of following statutory requirements and ensuring fairness in refund processes by crediting excess duty to the Consumer Welfare Fund. Case-Laws Central Excise Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336141