2007 (6) TMI 76 - AT - Central Excise

Refund revenue contended that appellant is not entitle for refund on the ground that they passed on the incidence of duty to the ultimate customer Held that revenue contention was not correct and set aside

Summary

The Revenue filed an appeal against a refund claim by the respondents. The appeal was rejected as both lower authorities found no evidence of passing on duty incidence to customers. The appeal by Revenue was dismissed.