https://www.taxtmi.com/caselaws?id=339789 The Tribunal allowed the appeal, overturning the rejection of the refund claim for excise duty paid on discounts passed on to dealers and stockists. The Tribunal held that the absence of provisional assessment does not disqualify the appellant from claiming a refund and emphasized that the burden of duty had been borne by the appellant, making them eligible for the refund. Consequential reliefs were granted, highlighting the importance of demonstrating the non-passing of the duty burden to qualify for a refund of excess duty paid. en-us Tue, 31 Jan 2017 00:00:00 +0530 Tue, 07 Mar 2017 10:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339789 The Tribunal allowed the appeal, overturning the rejection of the refund claim for excise duty paid on discounts passed on to dealers and stockists. The Tribunal held that the absence of provisional assessment does not disqualify the appellant from claiming a refund and emphasized that the burden of duty had been borne by the appellant, making them eligible for the refund. Consequential reliefs were granted, highlighting the importance of demonstrating the non-passing of the duty burden to qualify for a refund of excess duty paid. Case-Laws Central Excise Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339789