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Central Excise - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Denial of refund claim - Because the appellant s action amounted ...


Appellant's Refund Approved After Misinterpretation; Duty Liability Not Transferred to Another Party, Initial Denial Overturned.

November 22, 2014

Case Laws     Central Excise     AT

Denial of refund claim - Because the appellant s action amounted passing of burden to one self. Therefore it cannot be said that the duty liability has been passed on to someone else - refund allowed - AT

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