High Court Allows Appeal in Central Excise Refund Case — Assessee Passed on Duty Incidence to Customers, Refund Claim Rejected. Section 12B of Central Excise Act, 1944 bars refund if duty burden shifted to others.
26 Aug 2013The appellant, M/s. Toyota Kirloskar Motor Ltd., is engaged in manufacturing passenger utility vehicles and parts thereof, which are excisable under C...
