https://www.taxtmi.com/caselaws?id=3291 The Tribunal dismissed the Revenue's appeal, upholding the decision in favor of the respondents for the refund claim of duty paid. The Tribunal found that the burden of proof regarding passing on the duty incidence to customers was met by the respondents, as they demonstrated that the duty amount shown as expenditure did not necessarily indicate recovery from customers. The Tribunal emphasized that the evidence provided, including a certificate from a Chartered Accountant, supported the respondents' position, and there was no merit in the Revenue's appeal. en-us Tue, 09 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3291 The Tribunal dismissed the Revenue's appeal, upholding the decision in favor of the respondents for the refund claim of duty paid. The Tribunal found that the burden of proof regarding passing on the duty incidence to customers was met by the respondents, as they demonstrated that the duty amount shown as expenditure did not necessarily indicate recovery from customers. The Tribunal emphasized that the evidence provided, including a certificate from a Chartered Accountant, supported the respondents' position, and there was no merit in the Revenue's appeal. Case-Laws Central Excise Tue, 09 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3291