1997 (5) TMI 115 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of a manufacturer who filed a refund claim for turnover tax paid without passing it on to buyers. The Tribunal held that the turnover tax borne by the manufacturer should be treated as part of the wholesale price and is eligible for deduction. The orders rejecting the refund claim were set aside. (Case citation: 1997 (5) TMI 115 - CEGAT, New Delhi)