https://www.taxtmi.com/caselaws?id=212260 The Tribunal upheld the Commissioner (Appeals) order rejecting the appellant's refund claim of Rs.12,05,379.95, as the burden of duty passing on was not proven. The appellant failed to provide evidence to support their claim, and the Tribunal emphasized the lack of substantiating documents during the adjudication or appeal process. Consequently, the appeal was dismissed, with the Tribunal stating that the appellant did not meet the burden of proof required in refund cases. en-us Wed, 11 May 2011 00:00:00 +0530 Fri, 06 Apr 2012 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212260 The Tribunal upheld the Commissioner (Appeals) order rejecting the appellant's refund claim of Rs.12,05,379.95, as the burden of duty passing on was not proven. The appellant failed to provide evidence to support their claim, and the Tribunal emphasized the lack of substantiating documents during the adjudication or appeal process. Consequently, the appeal was dismissed, with the Tribunal stating that the appellant did not meet the burden of proof required in refund cases. Case-Laws Customs Wed, 11 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212260