https://www.taxtmi.com/caselaws?id=344238 The High Court upheld the Commissioner (Appeals) order and overturned the Tribunal's decision, ruling in favor of the Revenue against the Assessee. The Court found that the Tribunal erred in not considering the statutory provisions and factual findings of the Commissioner (Appeals). It emphasized the requirement for the Assessee to demonstrate that the duty burden was not passed on to customers to claim a refund. Additionally, the Court invalidated the Tribunal's decision based on a judgment that had been overturned by the Supreme Court. The Civil Miscellaneous Appeal was allowed with no costs awarded. en-us Tue, 06 Jun 2017 00:00:00 +0530 Fri, 17 Nov 2017 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344238 The High Court upheld the Commissioner (Appeals) order and overturned the Tribunal's decision, ruling in favor of the Revenue against the Assessee. The Court found that the Tribunal erred in not considering the statutory provisions and factual findings of the Commissioner (Appeals). It emphasized the requirement for the Assessee to demonstrate that the duty burden was not passed on to customers to claim a refund. Additionally, the Court invalidated the Tribunal's decision based on a judgment that had been overturned by the Supreme Court. The Civil Miscellaneous Appeal was allowed with no costs awarded. Case-Laws Central Excise Tue, 06 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344238