https://www.taxtmi.com/caselaws?id=352489 The Tribunal allowed the appeal, overturning the Commissioner (A)'s decision to credit the refund for excess duty paid to the Consumer Welfare Fund. The appellant successfully proved that the duty burden was not passed on to the buyer through documentary evidence and certificates from the buyer and buyer's Superintendent. The Tribunal found a computational error in the invoices, leading to the higher duty payment, and concluded that the lower authority's decision was unsustainable in law. en-us Mon, 06 Nov 2017 00:00:00 +0530 Sat, 16 Dec 2017 10:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352489 The Tribunal allowed the appeal, overturning the Commissioner (A)'s decision to credit the refund for excess duty paid to the Consumer Welfare Fund. The appellant successfully proved that the duty burden was not passed on to the buyer through documentary evidence and certificates from the buyer and buyer's Superintendent. The Tribunal found a computational error in the invoices, leading to the higher duty payment, and concluded that the lower authority's decision was unsustainable in law. Case-Laws Central Excise Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352489