https://www.taxtmi.com/caselaws?id=207998 The Tribunal upheld the Commissioner (Appeals)'s decision to allow the refund claimed by the respondent-assessee for duty paid under protest, rejecting the revenue's argument of passing the duty burden to buyers. The Tribunal considered the validity of the Chartered Accountant's certificate provided by the assessee, emphasizing the importance of following precedents and granted interest on the delayed refund. The Tribunal dismissed the revenue's appeal and allowed the cross-objection by the assessee, maintaining uniformity in law. en-us Mon, 07 Feb 2011 00:00:00 +0530 Thu, 12 May 2016 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207998 The Tribunal upheld the Commissioner (Appeals)'s decision to allow the refund claimed by the respondent-assessee for duty paid under protest, rejecting the revenue's argument of passing the duty burden to buyers. The Tribunal considered the validity of the Chartered Accountant's certificate provided by the assessee, emphasizing the importance of following precedents and granted interest on the delayed refund. The Tribunal dismissed the revenue's appeal and allowed the cross-objection by the assessee, maintaining uniformity in law. Case-Laws Customs Mon, 07 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207998