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        2008 (1) TMI 787 - AT - Customs

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        CESTAT Upholds Cash Refund Decision for Unpassed Tax Burden The Appellate Tribunal CESTAT, Ahmedabad upheld the Commissioner (Appeals) decision to allow a cash refund of Rs. 25,454 as the burden of tax was not ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                CESTAT Upholds Cash Refund Decision for Unpassed Tax Burden

                                The Appellate Tribunal CESTAT, Ahmedabad upheld the Commissioner (Appeals) decision to allow a cash refund of Rs. 25,454 as the burden of tax was not passed on to buyers. The Department failed to provide evidence to challenge this finding, leading to the appeal being rejected.


                                The Appellate Tribunal CESTAT, Ahmedabad upheld the Commissioner (Appeals) decision to allow a cash refund of Rs. 25,454 as the burden of tax was not passed on to buyers. The Department failed to provide evidence to challenge this finding, leading to the appeal being rejected.
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