https://www.taxtmi.com/caselaws?id=209307 The court upheld the decision to deny the petitioner's claim for refund due to lack of evidence that the duty burden was not transferred to consumers. The amount was directed to be credited to the consumer welfare fund, as the petitioner failed to challenge the relevant provisions of the Customs Act. The court dismissed the writ petition without costs, emphasizing the petitioner's failure to provide substantial proof despite multiple opportunities. en-us Mon, 07 Mar 2011 00:00:00 +0530 Wed, 24 Jul 2013 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209307 The court upheld the decision to deny the petitioner's claim for refund due to lack of evidence that the duty burden was not transferred to consumers. The amount was directed to be credited to the consumer welfare fund, as the petitioner failed to challenge the relevant provisions of the Customs Act. The court dismissed the writ petition without costs, emphasizing the petitioner's failure to provide substantial proof despite multiple opportunities. Case-Laws Customs Mon, 07 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209307