https://www.taxtmi.com/caselaws?id=338505 The Tribunal upheld the dismissal of the appeal regarding a claim for refund of duty paid in excess on clearances due to insufficient evidence supporting the deduction claimed as 'equalized freight.' The appellant failed to demonstrate that the claimed deduction was related to the movement from depot to delivery location, as required post-amendment. Despite alleging unfair imposition of duties, the appellant could not provide substantial evidence to support their position. The Tribunal found no basis to overturn the lower authority's decision, deeming the appeal lacking merit and affirming the dismissal of the refund claim. en-us Wed, 31 Aug 2016 00:00:00 +0530 Mon, 06 Feb 2017 09:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338505 The Tribunal upheld the dismissal of the appeal regarding a claim for refund of duty paid in excess on clearances due to insufficient evidence supporting the deduction claimed as 'equalized freight.' The appellant failed to demonstrate that the claimed deduction was related to the movement from depot to delivery location, as required post-amendment. Despite alleging unfair imposition of duties, the appellant could not provide substantial evidence to support their position. The Tribunal found no basis to overturn the lower authority's decision, deeming the appeal lacking merit and affirming the dismissal of the refund claim. Case-Laws Central Excise Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338505