Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (6) TMI 152 - AT - Central ExciseRefund - held that credit availed by the assessee could not have been recovered while granting refund without issuance of a SCN - once the classification list was approved whether after affording an opportunity of hearing or without opportunity of hearing, the assessment cannot be held to be provisional - quantum of profit is much more than the duty payable, hence price remained the same by cutting the profits only, is not sufficient to establish that incidence of duty has not been passed on
|