2015 (1) TMI 847

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....egal, for the Appellant. Ms. S.I. Shah with Ms. Suchitra Kamble, for the Respondent. ORDER The substantial question of law raised in this appeal is, whether the CESTAT was justified in setting aside the order of the Commissioner of Central Excise (Appeals) and holding that the assessee is not entitled to the refund claim. 2. The appeal is admitted on the above question of law and ....

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....he buyers. 4. However, on appeal filed by the assessee the Tribunal has set aside the order passed by the appellate authority by recording a finding that there was no evidence to show that the assessee had actually issued credit notes in respect of the duty burden initially passed on to its customers at the time of clearance of the goods. This finding of the Tribunal is contrary to the fin....