2007 (9) TMI 125

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..... ssee shows that burden of duty has not been passed on to the customers so refund is admissible
[Order per] - The Revenue filed this appeal against the order in appeal passed by the Commissioner of Central Excise (Appeals) whereby a refund of Rs. 1,00,169/- was allowed to the respondents. 2. The brief facts of the case are that the respondents are engaged in the manufacture of cement. With effe .....

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..... The respondents filed refund before Commissioner (Appeals) and he after going through the record held that burden of duty has not been passed on to the customers. Therefore, the respondents are entitled for refund. 4. The revenue contended that the Commissioner (Appeals) allowed the refund mainly on the ground that the price of the cement remained unchanged prior to the levy and after imposition .....

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