https://www.taxtmi.com/caselaws?id=123243 The Tribunal allowed the appeal, setting aside the rejection of the refund claim. The appellant successfully demonstrated that the burden of duty payment had not been passed on to another party, supported by a certificate from a Chartered Accountant and referencing a relevant precedent. The decision emphasized the necessity of concrete evidence to prove non-passing on of duty liability when seeking refunds, stressing the importance of reliable documentation and verification. en-us Fri, 08 Feb 2008 00:00:00 +0530 Tue, 12 Sep 2017 09:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123243 The Tribunal allowed the appeal, setting aside the rejection of the refund claim. The appellant successfully demonstrated that the burden of duty payment had not been passed on to another party, supported by a certificate from a Chartered Accountant and referencing a relevant precedent. The decision emphasized the necessity of concrete evidence to prove non-passing on of duty liability when seeking refunds, stressing the importance of reliable documentation and verification. Case-Laws Customs Fri, 08 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123243