https://www.taxtmi.com/caselaws?id=118685 The Tribunal upheld the decision to dismiss the appeal, emphasizing the importance of challenging approved classification lists and the need for substantial evidence to support refund claims regarding duty incidence passing on to customers. The appellant's failure to challenge the approved classification list and provide additional evidence led to the rejection of their refund claim. The Tribunal found that maintaining the same prices before and after assessment did not conclusively prove that the duty incidence had not been passed on to buyers. en-us Mon, 06 Sep 2004 00:00:00 +0530 Thu, 05 Jul 2012 10:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118685 The Tribunal upheld the decision to dismiss the appeal, emphasizing the importance of challenging approved classification lists and the need for substantial evidence to support refund claims regarding duty incidence passing on to customers. The appellant's failure to challenge the approved classification list and provide additional evidence led to the rejection of their refund claim. The Tribunal found that maintaining the same prices before and after assessment did not conclusively prove that the duty incidence had not been passed on to buyers. Case-Laws Central Excise Mon, 06 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118685