https://www.taxtmi.com/caselaws?id=155298 The Tribunal allowed the appeal in favor of the department, setting aside the lower appellate authority's decision to grant a cash refund to the respondent. The respondent failed to prove that they had not passed on the duty burden to their buyer, and the reliance on Balance Sheets from a period long after the imports was deemed insufficient evidence. The Tribunal emphasized that uniformity of prices before and after import does not automatically negate the passing on of duty burden, as required under the Customs Act. en-us Thu, 05 Nov 2009 00:00:00 +0530 Tue, 03 Sep 2013 11:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155298 The Tribunal allowed the appeal in favor of the department, setting aside the lower appellate authority's decision to grant a cash refund to the respondent. The respondent failed to prove that they had not passed on the duty burden to their buyer, and the reliance on Balance Sheets from a period long after the imports was deemed insufficient evidence. The Tribunal emphasized that uniformity of prices before and after import does not automatically negate the passing on of duty burden, as required under the Customs Act. Case-Laws Customs Thu, 05 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155298