https://www.taxtmi.com/caselaws?id=3870 The Appellate Tribunal CESTAT, Mumbai allowed the appeal, directing the refund of Rs.3,72,605.70 to be paid to the appellants instead of being credited to the consumer welfare fund. The tribunal found that the burden of proof was discharged by the appellants as they had not passed on the duty incidence to their customers. en-us Mon, 03 Dec 2007 00:00:00 +0530 Wed, 07 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3870 The Appellate Tribunal CESTAT, Mumbai allowed the appeal, directing the refund of Rs.3,72,605.70 to be paid to the appellants instead of being credited to the consumer welfare fund. The tribunal found that the burden of proof was discharged by the appellants as they had not passed on the duty incidence to their customers. Case-Laws Customs Mon, 03 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3870