https://www.taxtmi.com/caselaws?id=343503 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant, setting aside the impugned order rejecting the refund claim for excess duty paid by mistake. The tribunal found that the duty burden had not been passed on to customers, as evidenced by the issuance of credit notes and the refusal of customers to pay the higher duty rate. The importance of credit notes as valid documentation for dues was highlighted, emphasizing that the burden of proof regarding duty not being passed on must be substantiated. en-us Thu, 22 Dec 2016 00:00:00 +0530 Fri, 26 May 2017 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343503 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant, setting aside the impugned order rejecting the refund claim for excess duty paid by mistake. The tribunal found that the duty burden had not been passed on to customers, as evidenced by the issuance of credit notes and the refusal of customers to pay the higher duty rate. The importance of credit notes as valid documentation for dues was highlighted, emphasizing that the burden of proof regarding duty not being passed on must be substantiated. Case-Laws Central Excise Thu, 22 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343503