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2014 (11) TMI 540 - HC - Central ExciseDenial of refund claim - Transfer of incidence of duty on consumers - Captive consumption - Whether in the facts and circumstances of the case, the Tribunal was right in holding that the incidence of duty on intermediate products captively consumed is to be treated as having been passed on to the customer of the final product, even though there was no change in the price of the final product before during and after the relevant period - Held that:- Assessee had produced some materials before the Commissioner of Central Excise (Appeals) seeking refund. Those documents are not before us. In any event, the question whether the incidence of duty has been passed on to the buyer is the issue which has to be decided in the light of the documents submitted and in the light of the decisions already cited supra. We, therefore, are inclined to remand the matter back to the Original Authority to re-consider the issue in the light of the documents said to be filed by the appellant before the Commissioner of Central Excise (Appeals) and in accordance with the law as decided - Matter remanded back - Decided in favour of assessee.
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