https://www.taxtmi.com/caselaws?id=259365 The Tribunal upheld the decision to credit the refund of import duty to the Consumer Welfare Fund as the appellant failed to prove that the duty burden was not passed on to customers in a case involving provisional assessment of 'Vitamin B2 Riboflavin.' Despite arguments citing provisional assessment and relevant judgments, the appellant's inability to demonstrate non-passing of duty incidence, as evidenced by the addition of duty to the cost of material purchased, led to the rejection of the appeal. The judgment emphasizes the necessity of proving non-passing of duty burden in refund cases, particularly in scenarios of provisional assessment to avoid crediting refunds to the Consumer Welfare Fund. en-us Wed, 25 Feb 2015 00:00:00 +0530 Sat, 01 Aug 2015 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259365 The Tribunal upheld the decision to credit the refund of import duty to the Consumer Welfare Fund as the appellant failed to prove that the duty burden was not passed on to customers in a case involving provisional assessment of 'Vitamin B2 Riboflavin.' Despite arguments citing provisional assessment and relevant judgments, the appellant's inability to demonstrate non-passing of duty incidence, as evidenced by the addition of duty to the cost of material purchased, led to the rejection of the appeal. The judgment emphasizes the necessity of proving non-passing of duty burden in refund cases, particularly in scenarios of provisional assessment to avoid crediting refunds to the Consumer Welfare Fund. Case-Laws Customs Wed, 25 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259365