https://www.taxtmi.com/caselaws?id=206981 The Tribunal upheld the Order-in-Appeal, dismissing the Revenue's appeal for lack of merit. The refund claim regarding cess payments made post-repeal of the Agricultural Produce Cess Act, 1940 was deemed valid, with the burden of proof on passing on the incidence of cess to buyers not being satisfactorily demonstrated by the Revenue. The Tribunal found the explanation provided by the respondent regarding the discrepancy in sale proceeds to be acceptable, leading to the rejection of the Revenue's appeal and affirmation of the lower authorities' factual findings. en-us Mon, 18 Oct 2010 00:00:00 +0530 Mon, 21 Nov 2011 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206981 The Tribunal upheld the Order-in-Appeal, dismissing the Revenue's appeal for lack of merit. The refund claim regarding cess payments made post-repeal of the Agricultural Produce Cess Act, 1940 was deemed valid, with the burden of proof on passing on the incidence of cess to buyers not being satisfactorily demonstrated by the Revenue. The Tribunal found the explanation provided by the respondent regarding the discrepancy in sale proceeds to be acceptable, leading to the rejection of the Revenue's appeal and affirmation of the lower authorities' factual findings. Case-Laws Customs Mon, 18 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206981