https://www.taxtmi.com/caselaws?id=174978 The Supreme Court remitted the case to the tribunal to determine if the duty burden was passed on to the consumer. The appellant needs to demonstrate that the burden was not transferred to receive a refund. The tribunal has the discretion to refer the case back to the Assistant Collector for additional review. The appeal was granted without costs. en-us Mon, 27 Nov 2000 00:00:00 +0530 Mon, 02 Nov 2015 10:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174978 The Supreme Court remitted the case to the tribunal to determine if the duty burden was passed on to the consumer. The appellant needs to demonstrate that the burden was not transferred to receive a refund. The tribunal has the discretion to refer the case back to the Assistant Collector for additional review. The appeal was granted without costs. Case-Laws Customs Mon, 27 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174978