https://www.taxtmi.com/caselaws?id=125109 The Tribunal upheld the denial of refund for excess duty paid on imported goods by M/s. Erbis Engineering Limited. Erbis failed to prove that the excess duty had not been passed on to buyers as required by Section 28C of the Customs Act. The sales invoice did not clearly indicate the duty element, and the appellant's documents did not demonstrate the burden had not been passed on. The Tribunal considered legal provisions under Sections 28C, 28D, and 27 of the Customs Act, ultimately dismissing Erbis' appeal on 30-10-2008. en-us Thu, 30 Oct 2008 00:00:00 +0530 Fri, 19 Oct 2012 15:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125109 The Tribunal upheld the denial of refund for excess duty paid on imported goods by M/s. Erbis Engineering Limited. Erbis failed to prove that the excess duty had not been passed on to buyers as required by Section 28C of the Customs Act. The sales invoice did not clearly indicate the duty element, and the appellant's documents did not demonstrate the burden had not been passed on. The Tribunal considered legal provisions under Sections 28C, 28D, and 27 of the Customs Act, ultimately dismissing Erbis' appeal on 30-10-2008. Case-Laws Customs Thu, 30 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125109