https://www.taxtmi.com/caselaws?id=125747 The Tribunal allowed the appeal through remand, emphasizing the importance of considering the passing of duty incidence in refund claims. The Commissioner (Appeals) exceeded jurisdiction by setting aside the refund order without properly assessing the duty passing aspect. The matter was remanded for a thorough review of evidence supporting the appellant's claim, highlighting the necessity for a fair hearing opportunity and a proper assessment of the duty passing issue before making a decision. The judgment underscores the significance of assessing duty passing in refund claims and the need for a comprehensive review before reaching a resolution. en-us Tue, 30 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 17:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125747 The Tribunal allowed the appeal through remand, emphasizing the importance of considering the passing of duty incidence in refund claims. The Commissioner (Appeals) exceeded jurisdiction by setting aside the refund order without properly assessing the duty passing aspect. The matter was remanded for a thorough review of evidence supporting the appellant's claim, highlighting the necessity for a fair hearing opportunity and a proper assessment of the duty passing issue before making a decision. The judgment underscores the significance of assessing duty passing in refund claims and the need for a comprehensive review before reaching a resolution. Case-Laws Customs Tue, 30 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125747