https://www.taxtmi.com/caselaws?id=254640 The Tribunal overturned the rejection of the refund claim, finding in favor of the appellants. The appellants' compliance with the conditions specified in Notification No. 102/2007-Cus., supported by documentation including a Chartered Accountant certificate and invoice disclosures, demonstrated that the duty burden had not been passed on. Despite the Revenue's arguments, the Tribunal concluded that the appellants had met the requirements outlined in the Notification, leading to the allowance of the appeals and setting aside the refund claim rejection based on the alleged passing on of the duty burden. en-us Wed, 21 May 2014 00:00:00 +0530 Fri, 26 Dec 2014 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254640 The Tribunal overturned the rejection of the refund claim, finding in favor of the appellants. The appellants' compliance with the conditions specified in Notification No. 102/2007-Cus., supported by documentation including a Chartered Accountant certificate and invoice disclosures, demonstrated that the duty burden had not been passed on. Despite the Revenue's arguments, the Tribunal concluded that the appellants had met the requirements outlined in the Notification, leading to the allowance of the appeals and setting aside the refund claim rejection based on the alleged passing on of the duty burden. Case-Laws Customs Wed, 21 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254640