https://www.taxtmi.com/caselaws?id=218594 The Tribunal ruled in favor of the importers, finding that they were entitled to a refund of excess duty paid on aluminum alloy billets due to incorrect duty assessment. Despite the Customs department's failure to update duty rates in their system, the importers were able to demonstrate their entitlement to the refund for captive consumption goods. The Tribunal emphasized that in cases of captive consumption, the burden of proof on non-passing of duty incidence is not onerous, and the importers' awareness of the refund eligibility sufficed. Therefore, the Tribunal ordered the refund in cash, disposing of the appeal in favor of the importers. en-us Mon, 05 Mar 2012 00:00:00 +0530 Mon, 15 Oct 2012 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218594 The Tribunal ruled in favor of the importers, finding that they were entitled to a refund of excess duty paid on aluminum alloy billets due to incorrect duty assessment. Despite the Customs department's failure to update duty rates in their system, the importers were able to demonstrate their entitlement to the refund for captive consumption goods. The Tribunal emphasized that in cases of captive consumption, the burden of proof on non-passing of duty incidence is not onerous, and the importers' awareness of the refund eligibility sufficed. Therefore, the Tribunal ordered the refund in cash, disposing of the appeal in favor of the importers. Case-Laws Customs Mon, 05 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218594