https://www.taxtmi.com/caselaws?id=197242 The judgment involved a refund application rejected due to the presumption of duty passing on to the buyer. The appellate authority remanded the matter for re-examination, emphasizing fair process. The appeal filed by the Commissioner was dismissed by CESTAT for being unnecessary, highlighting the need for diligence. The judgment criticized the misuse of court proceedings, warning against frivolous appeals. Overall, the case underscores the burden of proof in refund claims, fair procedures in appeals, diligence in tax matters, and the repercussions of misusing legal avenues. en-us Tue, 17 Jan 2017 00:00:00 +0530 Sat, 30 Dec 2017 18:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197242 The judgment involved a refund application rejected due to the presumption of duty passing on to the buyer. The appellate authority remanded the matter for re-examination, emphasizing fair process. The appeal filed by the Commissioner was dismissed by CESTAT for being unnecessary, highlighting the need for diligence. The judgment criticized the misuse of court proceedings, warning against frivolous appeals. Overall, the case underscores the burden of proof in refund claims, fair procedures in appeals, diligence in tax matters, and the repercussions of misusing legal avenues. Case-Laws Central Excise Tue, 17 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197242