https://www.taxtmi.com/caselaws?id=1792 The Tribunal set aside the impugned order and remanded the case for reconsideration of the refund claim. The appellant's evidence, including a certificate of profit and loss account and a CA's certificate, was found to be crucial in establishing that the duty amount was not recovered from other parties. The Tribunal disagreed with the Commissioner (Appeals) and emphasized the importance of properly evaluating the evidence presented, ultimately allowing the appeals by remand. en-us Mon, 15 Jan 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1792 The Tribunal set aside the impugned order and remanded the case for reconsideration of the refund claim. The appellant's evidence, including a certificate of profit and loss account and a CA's certificate, was found to be crucial in establishing that the duty amount was not recovered from other parties. The Tribunal disagreed with the Commissioner (Appeals) and emphasized the importance of properly evaluating the evidence presented, ultimately allowing the appeals by remand. Case-Laws Central Excise Mon, 15 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1792