https://www.taxtmi.com/caselaws?id=108033 The appellants filed a refund claim following a Tribunal order that set aside the Customs Authority's decision to enhance the value of imported telephones. The adjudicating authority allowed a partial refund and credited the rest to the Consumers Welfare Fund, citing that the appellants sold the telephones at a lower price, which seemed implausible for three Bills of Entry. However, for one Bill of Entry, the claim was rejected due to the absence of the Model number of the telephone. The appellants successfully demonstrated through evidence that they did not pass on the duty burden to customers, leading to the reversal of the impugned order and allowing the appeal. en-us Fri, 03 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 14:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108033 The appellants filed a refund claim following a Tribunal order that set aside the Customs Authority's decision to enhance the value of imported telephones. The adjudicating authority allowed a partial refund and credited the rest to the Consumers Welfare Fund, citing that the appellants sold the telephones at a lower price, which seemed implausible for three Bills of Entry. However, for one Bill of Entry, the claim was rejected due to the absence of the Model number of the telephone. The appellants successfully demonstrated through evidence that they did not pass on the duty burden to customers, leading to the reversal of the impugned order and allowing the appeal. Case-Laws Customs Fri, 03 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108033