https://www.taxtmi.com/caselaws?id=52132 The Tribunal allowed the appeal filed by M/s. O.N.G.C. in a case concerning a refund claim for excess duty paid on LPG clearance. The Tribunal found that despite the initial higher duty payment by the appellants and customers, the immediate rectification by the buyer, M/s. IOC, demonstrated that the duty burden did not pass on to the buyers. The Tribunal set aside the order rejecting the refund claim, citing the presumption that duty burden passes on to buyers unless proven otherwise, as established in the Supreme Court's ruling in Mafatlal Industries Ltd. v. Union of India. en-us Mon, 13 Oct 2003 00:00:00 +0530 Fri, 01 Oct 2010 13:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52132 The Tribunal allowed the appeal filed by M/s. O.N.G.C. in a case concerning a refund claim for excess duty paid on LPG clearance. The Tribunal found that despite the initial higher duty payment by the appellants and customers, the immediate rectification by the buyer, M/s. IOC, demonstrated that the duty burden did not pass on to the buyers. The Tribunal set aside the order rejecting the refund claim, citing the presumption that duty burden passes on to buyers unless proven otherwise, as established in the Supreme Court's ruling in Mafatlal Industries Ltd. v. Union of India. Case-Laws Central Excise Mon, 13 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52132