https://www.taxtmi.com/caselaws?id=30378 The Tribunal allowed the appellants' refund claim for coal ash duty paid under protest, overturning the Commissioner (Appeals) decision. The Tribunal found that the duty incidence had not been passed on to customers based on the account books, making the appellants eligible for the refund. Emphasizing that profit margin alone cannot justify rejecting refund claims, the Tribunal reinstated the adjudication order, granting the appeals with consequential relief. en-us Wed, 02 Jan 2008 00:00:00 +0530 Mon, 25 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30378 The Tribunal allowed the appellants' refund claim for coal ash duty paid under protest, overturning the Commissioner (Appeals) decision. The Tribunal found that the duty incidence had not been passed on to customers based on the account books, making the appellants eligible for the refund. Emphasizing that profit margin alone cannot justify rejecting refund claims, the Tribunal reinstated the adjudication order, granting the appeals with consequential relief. Case-Laws Central Excise Wed, 02 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30378