https://www.taxtmi.com/caselaws?id=105551 The Tribunal found in favor of the department, deciding to credit the refund amount to the Consumer Welfare Fund instead of directly to the importer. The claimant failed to demonstrate that the duty incidence had not been passed on, leading to this outcome. The decision overturned the Commissioner (Appeals) order and reinstated the Assistant Commissioner's decision. en-us Wed, 05 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 12:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105551 The Tribunal found in favor of the department, deciding to credit the refund amount to the Consumer Welfare Fund instead of directly to the importer. The claimant failed to demonstrate that the duty incidence had not been passed on, leading to this outcome. The decision overturned the Commissioner (Appeals) order and reinstated the Assistant Commissioner's decision. Case-Laws Customs Wed, 05 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105551