2002 (5) TMI 813 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellants against the demand of erroneously refunded amount of Rs. 27,02,280/-, as the issue was already settled by the Hon'ble Supreme Court. The Tribunal had agreed that the excise duty paid was not passed on to any other person. The appeal was allowed, and the impugned order was set aside.