Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Refund claim - unjust enrichment - excise duty was paid on the price without deduction of discount - appellant have substantially established that the incidence of excess paid duty has not been passed on to any other person - refund allowed - AT
Refund claim - unjust enrichment - excise duty was paid on the price without deduction of discount - appellant have substantially established that the incidence of excess paid duty has not been passed on to any other person - refund allowed - AT
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