Burden of Payment of Excise Duty passed on to Customers: CESTAT upholds Rejection of Refund Claims [Read Order]

CESTAT upheld rejection of refund claims as the burden of payment of excise duty passed on to customers
Burden of Payment of Excise Duty - Customers - CESTAT - Rejection of Refund Claims - TAXSCAN

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the rejection of refund claims as the burden of payment of excise duty passed on to customers. As the revenue was of the view that the products would be appropriately be classifiable under Chapter Heading 3305 instead of 3003. Accordingly, a…

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