https://www.taxtmi.com/caselaws?id=126635 The judge ruled in favor of the Respondents, dismissing the Department's Appeal. It was determined that the duty burden had not been passed on to the buyers, as evidenced by certificates confirming the adjustment and recovery of the extra duty paid by the buyers themselves. The refund claim based on provisional assessments during contract negotiation was deemed valid, emphasizing the importance of considering the specific circumstances of the case in determining the rightful recipient of the duty burden in contractual situations. en-us Wed, 22 Apr 2009 00:00:00 +0530 Tue, 04 Dec 2012 11:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126635 The judge ruled in favor of the Respondents, dismissing the Department's Appeal. It was determined that the duty burden had not been passed on to the buyers, as evidenced by certificates confirming the adjustment and recovery of the extra duty paid by the buyers themselves. The refund claim based on provisional assessments during contract negotiation was deemed valid, emphasizing the importance of considering the specific circumstances of the case in determining the rightful recipient of the duty burden in contractual situations. Case-Laws Central Excise Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126635