https://www.taxtmi.com/caselaws?id=43246 Refund of excise duty had to be determined under the governing statutory framework in force, including the Full Bench interpretation of the Explanation to Section 4(4)(d)(ii). The assessing authority was required to apply that binding construction while fixing the refundable amount, if any. The amended Section 11B also applied, so refund was available only on proof that the incidence of duty had not been passed on, and any amount found refundable had to be credited to the Consumer Welfare Fund. The refund order was therefore modified to reflect these statutory requirements. en-us Mon, 20 Jan 1992 00:00:00 +0530 Thu, 17 Jun 2010 10:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43246 Refund of excise duty had to be determined under the governing statutory framework in force, including the Full Bench interpretation of the Explanation to Section 4(4)(d)(ii). The assessing authority was required to apply that binding construction while fixing the refundable amount, if any. The amended Section 11B also applied, so refund was available only on proof that the incidence of duty had not been passed on, and any amount found refundable had to be credited to the Consumer Welfare Fund. The refund order was therefore modified to reflect these statutory requirements. Case-Laws Central Excise Mon, 20 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43246