https://www.taxtmi.com/caselaws?id=355467 The case involved M/s Vithal Corporation Limited appealing against the rejection of its refund claim by the Commissioner of Service Tax. The Tribunal held that materials like 'bagasse' were waste and not subject to duties, allowing the refund claim. The first appellate authority approved one refund claim but denied others as premature. The appellant failed to prove non-passing of debited amounts to buyers, leading to denial based on financial records. The Tribunal overturned the transfer of refund to the Consumer Welfare Fund, finding the burden not passed on to buyers. en-us Fri, 08 Sep 2017 00:00:00 +0530 Thu, 15 Feb 2018 09:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355467 The case involved M/s Vithal Corporation Limited appealing against the rejection of its refund claim by the Commissioner of Service Tax. The Tribunal held that materials like 'bagasse' were waste and not subject to duties, allowing the refund claim. The first appellate authority approved one refund claim but denied others as premature. The appellant failed to prove non-passing of debited amounts to buyers, leading to denial based on financial records. The Tribunal overturned the transfer of refund to the Consumer Welfare Fund, finding the burden not passed on to buyers. Case-Laws Central Excise Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355467