https://www.taxtmi.com/caselaws?id=2963 The Tribunal dismissed the Revenue's appeal, affirming the decision to allow a refund of Rs. 1,00,169/- to the respondents. The Commissioner (Appeals) found that the burden of duty had not been shifted to customers, justifying the refund. The Revenue's argument that the refund was allowed without sufficient evidence of duty burden not being transferred during goods clearance was rejected. The Tribunal upheld the decision, emphasizing the lack of evidence contradicting the finding that the duty burden was not passed on to customers. en-us Thu, 20 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2963 The Tribunal dismissed the Revenue's appeal, affirming the decision to allow a refund of Rs. 1,00,169/- to the respondents. The Commissioner (Appeals) found that the burden of duty had not been shifted to customers, justifying the refund. The Revenue's argument that the refund was allowed without sufficient evidence of duty burden not being transferred during goods clearance was rejected. The Tribunal upheld the decision, emphasizing the lack of evidence contradicting the finding that the duty burden was not passed on to customers. Case-Laws Customs Thu, 20 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2963