https://www.taxtmi.com/caselaws?id=95190 The Tribunal set aside the lower authorities' decisions denying the appellant's refund claim of Rs. 50,589, directing a re-examination of evidence related to excess payment and non-passing of duty incidence to customers. Emphasizing the need for a thorough review based on duty payment and Notification criteria, the Tribunal found fault with the lack of proper examination by the Commissioner (Appeals) and rejected the Assistant Commissioner's requirement of a one-to-one co-relationship between imported goods and sales. The matter was remanded for fresh consideration, stressing the importance of a reasoned decision supported by evidence. en-us Fri, 29 Sep 2000 00:00:00 +0530 Thu, 08 Dec 2011 15:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95190 The Tribunal set aside the lower authorities' decisions denying the appellant's refund claim of Rs. 50,589, directing a re-examination of evidence related to excess payment and non-passing of duty incidence to customers. Emphasizing the need for a thorough review based on duty payment and Notification criteria, the Tribunal found fault with the lack of proper examination by the Commissioner (Appeals) and rejected the Assistant Commissioner's requirement of a one-to-one co-relationship between imported goods and sales. The matter was remanded for fresh consideration, stressing the importance of a reasoned decision supported by evidence. Case-Laws Customs Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95190