Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Refund of export duty paid in excess - conclusive evidence to discharge the burden of unjust enrichment - The CESTAT observed that the contract between the buyer and seller explicitly stated that all Indian taxes on cargo would be borne by the seller. - The Tribunal emphasized that invoices serve as primary evidence of whether the duty burden has been passed on. Since the invoices did not show any element of duty being recovered from the customers, the burden of duty could not be deemed to have been passed on unless proven otherwise by the department.
Refund of export duty paid in excess - conclusive evidence to discharge the burden of unjust enrichment - The CESTAT observed that the contract between the buyer and seller explicitly stated that all Indian taxes on cargo would be borne by the seller. - The Tribunal emphasized that invoices serve as primary evidence of whether the duty burden has been passed on. Since the invoices did not show any element of duty being recovered from the customers, the burden of duty could not be deemed to have been passed on unless proven otherwise by the department.
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