2002 (3) TMI 186 - AT - Central Excise

Summary

The refund claim was denied as burden of duty was passed on to buyers. Credit notes were issued to buyers, reversing the burden back to manufacturer. Tribunal's earlier decision in CCE v. Addison & Company was relied upon by Commissioner (Appeals) but later departed from in CCE v. Oswal Cotton Spinning Mills. Madras High Court set aside the judgment in CCE v. Addison & Company. Appeal allowed based on CCE v. Oswal Cotton Spinning Mills.