https://www.taxtmi.com/caselaws?id=116911 The Tribunal rejected the appeal, affirming the decision to credit the refund to the Consumer Welfare Fund under Sec. 27(2) of the Customs Act, 1962. The appellants failed to provide sufficient evidence to prove that they did not pass on the duty burden to customers, leading to the conclusion that the duty burden was indeed passed on. Consequently, the Tribunal upheld the lower authorities' decision due to the absence of material justifying a remand of the matter. en-us Tue, 03 Jan 2006 00:00:00 +0530 Mon, 18 Jun 2012 17:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116911 The Tribunal rejected the appeal, affirming the decision to credit the refund to the Consumer Welfare Fund under Sec. 27(2) of the Customs Act, 1962. The appellants failed to provide sufficient evidence to prove that they did not pass on the duty burden to customers, leading to the conclusion that the duty burden was indeed passed on. Consequently, the Tribunal upheld the lower authorities' decision due to the absence of material justifying a remand of the matter. Case-Laws Customs Tue, 03 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116911