https://www.taxtmi.com/caselaws?id=50560 The Tribunal allowed the appeal, granting the manufacturer a refund of excess duty paid. The decision was based on the analysis of duty incidence transfer and legal principles governing refund eligibility, emphasizing that only the party ultimately bearing the duty burden can legitimately claim a refund. The Tribunal highlighted that the duty incidence had shifted back to the manufacturer after initially passing it on to the buyer, aligning with previous judgments and ensuring that the refund benefited the party bearing the actual duty burden. en-us Fri, 01 Jun 2001 00:00:00 +0530 Mon, 23 Aug 2010 13:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50560 The Tribunal allowed the appeal, granting the manufacturer a refund of excess duty paid. The decision was based on the analysis of duty incidence transfer and legal principles governing refund eligibility, emphasizing that only the party ultimately bearing the duty burden can legitimately claim a refund. The Tribunal highlighted that the duty incidence had shifted back to the manufacturer after initially passing it on to the buyer, aligning with previous judgments and ensuring that the refund benefited the party bearing the actual duty burden. Case-Laws Central Excise Fri, 01 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50560