https://www.taxtmi.com/caselaws?id=124610 The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the appeal regarding a refund claim for excess duty paid on import of a Circular Knitting Machine. The Appellant failed to prove that the duty incidence had not been passed on to any other person, as discrepancies were found in the treatment of the excess amount in the books of account. The Tribunal emphasized the necessity of demonstrating non-passing on duty incidence in such refund claims, ultimately leading to the dismissal of the appeal. en-us Wed, 16 Jul 2008 00:00:00 +0530 Wed, 03 Oct 2012 13:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124610 The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the appeal regarding a refund claim for excess duty paid on import of a Circular Knitting Machine. The Appellant failed to prove that the duty incidence had not been passed on to any other person, as discrepancies were found in the treatment of the excess amount in the books of account. The Tribunal emphasized the necessity of demonstrating non-passing on duty incidence in such refund claims, ultimately leading to the dismissal of the appeal. Case-Laws Central Excise Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124610