Excise Refund could be granted only to a person who had paid the duty

M/s. SRF Limited Vs Customs, Excise and Gold Control Appellate Tribunal (Madras High Court)

Conclusion: Refund could be granted only to a person who had paid the duty and not to anyone else and if the ultimate consumer could not be identified, the amount would be retained in the fund. Therefore, the subsequent issuance of credit note by assessee was of little avail as the incidence for the excise duty was deemed to have been passed on by the assessee to its buyer and therefore not entitled for filing an appl

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