https://www.taxtmi.com/caselaws?id=251299 The High Court held that the appellant, a motorcycle manufacturer, was entitled to a refund of Countervailing Duty (CVD) as they had complied with Notification No. 149/95 and had not passed on the burden of CVD to customers. Despite delays and multiple rounds of litigation, the Court criticized the authorities for not properly examining the evidence provided by the appellant. The Court directed the refund amount to be paid to the appellant along with interest and costs, emphasizing the need for a practical approach in assessing refund claims. en-us Wed, 23 Oct 2013 00:00:00 +0530 Mon, 10 Apr 2017 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251299 The High Court held that the appellant, a motorcycle manufacturer, was entitled to a refund of Countervailing Duty (CVD) as they had complied with Notification No. 149/95 and had not passed on the burden of CVD to customers. Despite delays and multiple rounds of litigation, the Court criticized the authorities for not properly examining the evidence provided by the appellant. The Court directed the refund amount to be paid to the appellant along with interest and costs, emphasizing the need for a practical approach in assessing refund claims. Case-Laws Customs Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251299