https://www.taxtmi.com/caselaws?id=52723 The Tribunal ruled in favor of the appellants, holding that the presumption under Section 12B of the Central Excise Act, regarding passing on duty burden to buyers, does not apply when duty is paid subsequent to clearance. Citing relevant precedents, the Tribunal concluded that the appellants were eligible for a refund of duty paid through credit of basic duty and subsequent payment by debiting PLA, setting aside the impugned order and allowing the appeals. en-us Tue, 10 Feb 2004 00:00:00 +0530 Thu, 07 Oct 2010 13:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52723 The Tribunal ruled in favor of the appellants, holding that the presumption under Section 12B of the Central Excise Act, regarding passing on duty burden to buyers, does not apply when duty is paid subsequent to clearance. Citing relevant precedents, the Tribunal concluded that the appellants were eligible for a refund of duty paid through credit of basic duty and subsequent payment by debiting PLA, setting aside the impugned order and allowing the appeals. Case-Laws Central Excise Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52723