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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