2007 (6) TMI 408 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the respondents for a refund of duty paid twice on excisable goods. The Commissioner of Central Excise (Appeals) held that the respondents are entitled to a refund of Rs. 1,96,486/- as they did not pass the duty burden to their customers. The Tribunal upheld the decision, stating that since duty was paid twice on the same goods, the respondents are eligible for a refund.