Burden of Differential Duty not passed on to Customer: CESTAT quashes Excise Duty Demand [Read Order]

CESTAT quashes excise duty demand as the burden of differential duty not passed on to customer
Burden of Differential Duty - Customer - CESTAT - Excise Duty Demand - taxscan

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed excise duty demand as the burden of differential duty not passed on to customer. The appellant filed refund claim of Rs. 43,25,984/- on 14.11.2019. An SCN dated 12.02.2020 was issued to the appellant proposing to reject the refund…

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