https://www.taxtmi.com/caselaws?id=450228 The HC dismissed a petition challenging a tribunal's decision allowing refund of excise duty paid under protest. The revenue failed to establish that excess duty paid by the assessee had been passed on to consumers. The court found no evidence of manufacture of the goods (Zarda Scented Tobacco) on which duty was demanded, and no proof that the assessee charged higher prices on cleared goods (Branded Chewing Tobacco) to pass on the disputed duty liability. Since all cleared goods were Branded Chewing Tobacco at MRP rates, the presumption of passing-on duty liability never arose. The tribunal correctly allowed the refund claim based on factual findings. en-us Tue, 27 Feb 2024 00:00:00 +0530 Fri, 01 Mar 2024 07:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450228 The HC dismissed a petition challenging a tribunal's decision allowing refund of excise duty paid under protest. The revenue failed to establish that excess duty paid by the assessee had been passed on to consumers. The court found no evidence of manufacture of the goods (Zarda Scented Tobacco) on which duty was demanded, and no proof that the assessee charged higher prices on cleared goods (Branded Chewing Tobacco) to pass on the disputed duty liability. Since all cleared goods were Branded Chewing Tobacco at MRP rates, the presumption of passing-on duty liability never arose. The tribunal correctly allowed the refund claim based on factual findings. Case-Laws Central Excise Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450228