https://www.taxtmi.com/caselaws?id=339437 The Tribunal allowed the appeal, granting the appellant's refund claim for excess duty. The decision was based on the buyers not availing cenvat credit and issuing credit notes, which certified no credit availed. The Tribunal emphasized that as the duty burden was not passed on to buyers, the refund was justified. Citing a previous Apex Court decision, the Tribunal held that the appellant proved buyers did not benefit from the excess duty, leading to the allowance of the refund claim and setting aside the rejection order. Consequential relief, if any, was granted to the appellant. en-us Fri, 06 Jan 2017 00:00:00 +0530 Mon, 27 Feb 2017 10:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339437 The Tribunal allowed the appeal, granting the appellant's refund claim for excess duty. The decision was based on the buyers not availing cenvat credit and issuing credit notes, which certified no credit availed. The Tribunal emphasized that as the duty burden was not passed on to buyers, the refund was justified. Citing a previous Apex Court decision, the Tribunal held that the appellant proved buyers did not benefit from the excess duty, leading to the allowance of the refund claim and setting aside the rejection order. Consequential relief, if any, was granted to the appellant. Case-Laws Central Excise Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339437