2013 (4) TMI 709

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..... as reduced - Held that:- Commissioner itself has noted that the buyers had issued a certificate to the effect that the incidence of duty was not passed on to them. In case, the incidence of the duty was not passed on to the buyers, then the extra duty was paid by the assessee and in this eventuality its application could not be rejected - Assessee was entitled to refund of the difference of the ex .....

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..... fficer, but the same was rejected for refund of the duty on 27-2-2003. 3. Aggrieved by the aforesaid order, the assessee filed an appeal. It was also dismissed on 30-3-2004. 4. The assessee filed an appeal before the Customs, Excise Service Tax Appellate Tribunal (the Tribunal). It was allowed on the basis of the earlier decisions of the Tribunal in Telephone Cables Ltd. v. CCE, Chandigarh .....

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..... y the High Court or Supreme Court. This view was consistently taken by the Tribunal. 8. Apart from above, the Commissioner itself has noted that the buyers had issued a certificate to the effect that the incidence of duty was not passed on to them. In case, the incidence of the duty was not passed on to the buyers, then the extra duty was paid by the assessee and in this eventuality its applica .....

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