https://www.taxtmi.com/caselaws?id=343593 The Tribunal upheld the Commissioner(Appeals) decision to refund the excise duty amount in cash to the respondent. The dispute centered around whether erection charges should be included in the transaction value for duty calculation. The Tribunal found that duty burden was not passed on to the customer, as evidenced by separate invoicing for excise duty on goods supplied and absence of tax on installation in bills. Consequently, the Tribunal rejected the Revenue's appeal, affirming the refund in cash and emphasizing the non-passing on of duty burden to the customer. en-us Mon, 08 May 2017 00:00:00 +0530 Thu, 22 Jun 2017 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343593 The Tribunal upheld the Commissioner(Appeals) decision to refund the excise duty amount in cash to the respondent. The dispute centered around whether erection charges should be included in the transaction value for duty calculation. The Tribunal found that duty burden was not passed on to the customer, as evidenced by separate invoicing for excise duty on goods supplied and absence of tax on installation in bills. Consequently, the Tribunal rejected the Revenue's appeal, affirming the refund in cash and emphasizing the non-passing on of duty burden to the customer. Case-Laws Central Excise Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343593