https://www.taxtmi.com/caselaws?id=53737 The appellants were granted entitlement to a refund claim of Rs. 12,584 as the Tribunal determined that the duty incidence had not been passed on to the buyer. The Tribunal found that the excess amount charged was a mistake on the appellants' part, and issuing a credit note to rectify the error demonstrated that they bore the duty element. Relying on legal precedent and distinguishing the case from previous decisions, the Tribunal concluded that the refund claim was valid. Consequently, the Commissioner (Appeals) order was set aside, and the appeal of the appellants was accepted with consequential relief. en-us Thu, 04 Nov 2004 00:00:00 +0530 Fri, 15 Oct 2010 09:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53737 The appellants were granted entitlement to a refund claim of Rs. 12,584 as the Tribunal determined that the duty incidence had not been passed on to the buyer. The Tribunal found that the excess amount charged was a mistake on the appellants' part, and issuing a credit note to rectify the error demonstrated that they bore the duty element. Relying on legal precedent and distinguishing the case from previous decisions, the Tribunal concluded that the refund claim was valid. Consequently, the Commissioner (Appeals) order was set aside, and the appeal of the appellants was accepted with consequential relief. Case-Laws Central Excise Thu, 04 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53737