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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Refund claim - the learned Commissioner (Appeals) is in error in ...


Appeal Allowed: Rejected Refund Claim Reversed as Duty Passing Presumption is Rebuttable Under Law.

March 4, 2016

Case Laws     Central Excise     AT

Refund claim - the learned Commissioner (Appeals) is in error in rejecting the refund, holding that once duty is shown in invoice, it is deemed to be passed on, as the presumption is rebuttable. Thus, the appeal is allowed. The assessee, is held, entitled to refund - AT

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