https://www.taxtmi.com/caselaws?id=336583 The Tribunal held that the appellant had not passed on the excess excise duty paid to any other person. The lower authorities erred in crediting the excess duty to the consumer welfare fund. The matter was remanded for a fresh decision, emphasizing the need for a fair hearing and additional document submission if necessary. The appellant was granted an opportunity for a thorough review of the refund claim. en-us Mon, 13 Jun 2016 00:00:00 +0530 Mon, 06 Feb 2017 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336583 The Tribunal held that the appellant had not passed on the excess excise duty paid to any other person. The lower authorities erred in crediting the excess duty to the consumer welfare fund. The matter was remanded for a fresh decision, emphasizing the need for a fair hearing and additional document submission if necessary. The appellant was granted an opportunity for a thorough review of the refund claim. Case-Laws Central Excise Mon, 13 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336583