https://www.taxtmi.com/caselaws?id=507 The Tribunal upheld the Commissioner (Appeals) decision in a case involving a refund claim rejected by the Original Authority regarding excess duty paid on imported photo resister chemicals. The Tribunal found that the consistency of prices pre and post importation demonstrated that the duty incidence was not passed on to customers. Despite discrepancies in accounting records and receivables, certificates from the respondents' Chartered Accountant and Cost Accountant supported the non-passing on of duty incidence. The Tribunal emphasized the significance of documentary evidence and expert certificates, ultimately dismissing the Revenue's appeal. en-us Wed, 18 Jan 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=507 The Tribunal upheld the Commissioner (Appeals) decision in a case involving a refund claim rejected by the Original Authority regarding excess duty paid on imported photo resister chemicals. The Tribunal found that the consistency of prices pre and post importation demonstrated that the duty incidence was not passed on to customers. Despite discrepancies in accounting records and receivables, certificates from the respondents' Chartered Accountant and Cost Accountant supported the non-passing on of duty incidence. The Tribunal emphasized the significance of documentary evidence and expert certificates, ultimately dismissing the Revenue's appeal. Case-Laws Central Excise Wed, 18 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=507