https://www.taxtmi.com/caselaws?id=255374 The case involved a refund claim under Section 27 of the Customs Act, 1962 by M/s. Apple India Pvt. Ltd. The Commissioner of Customs (Appeals) allowed the appeal after the adjudicating authority initially rejected the claim. The CESTAT dismissed the Revenue's appeal, finding that the duty burden had not been passed on to domestic customers. The Tribunal emphasized compliance with notification conditions and the need to prove non-passing of duty incidence. The Court dismissed the Revenue's appeal, stating no substantial question of law arose, based on the rebuttal of the presumption of passing on duty incidence and fulfillment of notification conditions. en-us Wed, 13 Aug 2014 00:00:00 +0530 Thu, 15 Jan 2015 13:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255374 The case involved a refund claim under Section 27 of the Customs Act, 1962 by M/s. Apple India Pvt. Ltd. The Commissioner of Customs (Appeals) allowed the appeal after the adjudicating authority initially rejected the claim. The CESTAT dismissed the Revenue's appeal, finding that the duty burden had not been passed on to domestic customers. The Tribunal emphasized compliance with notification conditions and the need to prove non-passing of duty incidence. The Court dismissed the Revenue's appeal, stating no substantial question of law arose, based on the rebuttal of the presumption of passing on duty incidence and fulfillment of notification conditions. Case-Laws Customs Wed, 13 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255374