https://www.taxtmi.com/caselaws?id=53763 The Appellate Tribunal CESTAT, Bangalore rejected the Revenue's appeal concerning refund eligibility and passing on duty incidence to customers. The Tribunal upheld the Order-in-Appeal accepting the assessee's refund claim, emphasizing that the burden of proof regarding duty incidence passing to consumers was not on the assessee. Relying on legal provisions and precedents, the Tribunal concluded that duty incidence had been passed on to dealers, not consumers, affirming the lower authorities' decision and established legal principles on excise matters. en-us Wed, 17 Nov 2004 00:00:00 +0530 Fri, 15 Oct 2010 11:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53763 The Appellate Tribunal CESTAT, Bangalore rejected the Revenue's appeal concerning refund eligibility and passing on duty incidence to customers. The Tribunal upheld the Order-in-Appeal accepting the assessee's refund claim, emphasizing that the burden of proof regarding duty incidence passing to consumers was not on the assessee. Relying on legal provisions and precedents, the Tribunal concluded that duty incidence had been passed on to dealers, not consumers, affirming the lower authorities' decision and established legal principles on excise matters. Case-Laws Central Excise Wed, 17 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53763