https://www.taxtmi.com/caselaws?id=53760 The Tribunal allowed the appeal filed by M/s. Mauria Udyog Ltd. against the rejection of their refund claim for excess duty paid on LPG cylinders supplied to Public Sector Undertakings. The Tribunal found that the duty incidence had not been passed on to customers, as the price was provisional initially and finalized later, supported by evidence from HPCL. The decision emphasized the significance of provisional pricing and proper application of legal provisions in refund claims related to duty payments on goods supplied to public entities. en-us Fri, 10 Sep 2004 00:00:00 +0530 Fri, 15 Oct 2010 11:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53760 The Tribunal allowed the appeal filed by M/s. Mauria Udyog Ltd. against the rejection of their refund claim for excess duty paid on LPG cylinders supplied to Public Sector Undertakings. The Tribunal found that the duty incidence had not been passed on to customers, as the price was provisional initially and finalized later, supported by evidence from HPCL. The decision emphasized the significance of provisional pricing and proper application of legal provisions in refund claims related to duty payments on goods supplied to public entities. Case-Laws Central Excise Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53760