https://www.taxtmi.com/caselaws?id=211065 The Tribunal upheld the Commissioner (Appeal)'s decision and rejected the Appellant's claim for a refund of excess customs duty. The Tribunal found that the Appellant failed to prove that the duty incidence was not passed on to consumers, as evidenced by the documents presented, including CA certificates and financial entries. Despite citing previous judgments, the Tribunal determined that the burden of proof under Section 11B of the Customs Act was not met, leading to the dismissal of the appeal. en-us Wed, 01 Jun 2011 00:00:00 +0530 Sat, 03 Mar 2012 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211065 The Tribunal upheld the Commissioner (Appeal)'s decision and rejected the Appellant's claim for a refund of excess customs duty. The Tribunal found that the Appellant failed to prove that the duty incidence was not passed on to consumers, as evidenced by the documents presented, including CA certificates and financial entries. Despite citing previous judgments, the Tribunal determined that the burden of proof under Section 11B of the Customs Act was not met, leading to the dismissal of the appeal. Case-Laws Customs Wed, 01 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211065