https://www.taxtmi.com/caselaws?id=435822 The Commissioner (Appeals) allowed the appellant's refund claim for Excise Duty on used and scrapped refractories, finding the payment compliant with Rule 3(5A) of CCR'04. However, the Department's Appeal was successful as the duty paid was deemed to have been passed on to the customer, leading to no refund being due. The Commissioner (Appeals) was criticized for exceeding the scope of issues raised by the Department, ultimately resulting in the Appeal being allowed on those grounds. en-us Wed, 22 Mar 2023 00:00:00 +0530 Tue, 28 Mar 2023 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435822 The Commissioner (Appeals) allowed the appellant's refund claim for Excise Duty on used and scrapped refractories, finding the payment compliant with Rule 3(5A) of CCR'04. However, the Department's Appeal was successful as the duty paid was deemed to have been passed on to the customer, leading to no refund being due. The Commissioner (Appeals) was criticized for exceeding the scope of issues raised by the Department, ultimately resulting in the Appeal being allowed on those grounds. Case-Laws Central Excise Wed, 22 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435822