https://www.taxtmi.com/caselaws?id=48125 The High Court set aside the order dismissing the company's writ petition for a refund claim of duty paid on Cresol Chloride. Emphasizing procedural requirements and the burden of proof, the Court ruled in favor of the Revenue, highlighting the need for strict adherence to legal provisions in refund claims and revision applications. The judgment underscored the importance of ensuring duty burden had not been transferred to others for a successful refund claim, ultimately dismissing the company's petition. en-us Mon, 05 Nov 2007 00:00:00 +0530 Sat, 20 Dec 2014 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48125 The High Court set aside the order dismissing the company's writ petition for a refund claim of duty paid on Cresol Chloride. Emphasizing procedural requirements and the burden of proof, the Court ruled in favor of the Revenue, highlighting the need for strict adherence to legal provisions in refund claims and revision applications. The judgment underscored the importance of ensuring duty burden had not been transferred to others for a successful refund claim, ultimately dismissing the company's petition. Case-Laws Central Excise Mon, 05 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48125