https://www.taxtmi.com/caselaws?id=389011 The Tribunal allowed the appeal, ruling in favor of the appellant, a power cable manufacturer, for a refund of excess central excise duty paid. The appellant demonstrated that the duty amount was not passed on to the buyer, as evidenced by a credit note issued showing the rate difference. Despite Revenue's argument of insufficient documentation, the Tribunal accepted the appellant's evidence, emphasizing the duty burden borne by the appellant. The impugned order was set aside, granting the appellant the benefit of refund and underscoring the importance of adhering to purchase order terms and proving non-passing of duty incidence for refund eligibility. en-us Wed, 18 Sep 2019 00:00:00 +0530 Fri, 29 Nov 2019 10:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389011 The Tribunal allowed the appeal, ruling in favor of the appellant, a power cable manufacturer, for a refund of excess central excise duty paid. The appellant demonstrated that the duty amount was not passed on to the buyer, as evidenced by a credit note issued showing the rate difference. Despite Revenue's argument of insufficient documentation, the Tribunal accepted the appellant's evidence, emphasizing the duty burden borne by the appellant. The impugned order was set aside, granting the appellant the benefit of refund and underscoring the importance of adhering to purchase order terms and proving non-passing of duty incidence for refund eligibility. Case-Laws Central Excise Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389011