https://www.taxtmi.com/caselaws?id=206064 The Tribunal upheld the rejection of M/s. Gujarat Narmada Valley Fertilizers Company Limited's appeal for a refund claim on excess duty payment. The decision emphasized the importance of complying with legal provisions, providing evidence to substantiate refund claims, and establishing non-passing on of duty burden to another party. The judgment highlighted the necessity of evidence and compliance in refund proceedings, ultimately denying the claim and potentially crediting the Consumer Welfare Fund. en-us Wed, 17 Aug 2011 00:00:00 +0530 Fri, 07 Oct 2011 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206064 The Tribunal upheld the rejection of M/s. Gujarat Narmada Valley Fertilizers Company Limited's appeal for a refund claim on excess duty payment. The decision emphasized the importance of complying with legal provisions, providing evidence to substantiate refund claims, and establishing non-passing on of duty burden to another party. The judgment highlighted the necessity of evidence and compliance in refund proceedings, ultimately denying the claim and potentially crediting the Consumer Welfare Fund. Case-Laws Customs Wed, 17 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206064