Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 709 - CHHATTISGARH HIGH COURTDenial of refund claim - refund of the higher duty paid on the higher price fixed in the formal order - Whether assessee is entitled to refund of difference of excise duty on the ground that subsequently there was fluctuation in the prices of commodities and the price was reduced - Held that:- Commissioner itself has noted that the buyers had issued a certificate to the effect that the incidence of duty was not passed on to them. In case, the incidence of the duty was not passed on to the buyers, then the extra duty was paid by the assessee and in this eventuality its application could not be rejected - Assessee was entitled to refund of the difference of the excise duty paid and the Tribunal committed no illegality in allowing the appeal. - Decided against Revenue.
|