SUDHIR AGARWAL,J. - (1.) The delay in filing this appeal having been condoned vide order of date passed on Delay Condonation Application, let appeal be registered with regular number and old number shall also continue to be shown in bracket for finding out details of case, whenever required by parties with reference to either of the two number.
(2.) As requested by learned counsel for appellant, we proceed to hear appeal for admission today itself.
(3.) This is an appeal filed under Section 35G of Central Excise Act, 1944 (hereinafter referred to as "Act, 1944") arising from judgment dated 26-12-2014 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "Tribunal") [2015 (323) E.L.T. 612 (Tri.-Del.)] whereby Tribunal has allowed assessee's appeal with regard to refund of money to assessee, which was denied on the ground that he could not show that he has not transferred the burden upon consumers or third parties.;