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<h1>Supreme Court remits case to tribunal for duty burden determination. Appellant must show burden not transferred for refund. Tribunal discretion.</h1> <h3>Commnr. of Customs, Kandla Versus M/s DCL. Polysters Ltd.</h3> The Supreme Court remitted the case to the tribunal to determine if the duty burden was passed on to the consumer. The appellant needs to demonstrate that ... - The Supreme Court condoned delay and remitted the case to the tribunal to decide whether the burden of duty was passed on to the consumer. The appellant must prove that the burden was not passed on to be entitled to a refund. The tribunal may remand the case to the Assistant Collector for further decision. The appeal was allowed with no costs.