https://www.taxtmi.com/caselaws?id=76467 The Tribunal upheld the Commissioner (A)'s decision to reject the appeal regarding a refund claim for excess duty paid, which was credited to the Consumer Welfare Fund. The appellant failed to provide sufficient evidence demonstrating price consistency pre and post importation, and the passing on of the refund amount to customers. Without concrete proof, the Tribunal deemed the appeal meritless and dismissed it, emphasizing the necessity of documentary evidence to support refund claims and establish non-passing on of duty incidence. en-us Fri, 01 May 2009 00:00:00 +0530 Sat, 26 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76467 The Tribunal upheld the Commissioner (A)'s decision to reject the appeal regarding a refund claim for excess duty paid, which was credited to the Consumer Welfare Fund. The appellant failed to provide sufficient evidence demonstrating price consistency pre and post importation, and the passing on of the refund amount to customers. Without concrete proof, the Tribunal deemed the appeal meritless and dismissed it, emphasizing the necessity of documentary evidence to support refund claims and establish non-passing on of duty incidence. Case-Laws Customs Fri, 01 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76467