https://www.taxtmi.com/caselaws?id=344339 The appellant filed a refund claim after a successful appeal against the provisional assessment of duty on imported steam coal. The case revolved around whether the refund amount, due in a subsequent financial year, should be considered as receivable in the balance sheet. The appellant provided evidence to demonstrate that the burden of duty claimed as a refund was not passed on to customers. The appellate tribunal held that the appellant should have been given a fair opportunity to explain objections raised by the Commissioner (Appeals) and remanded the case for further clarification. en-us Tue, 28 Feb 2017 00:00:00 +0530 Tue, 13 Jun 2017 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344339 The appellant filed a refund claim after a successful appeal against the provisional assessment of duty on imported steam coal. The case revolved around whether the refund amount, due in a subsequent financial year, should be considered as receivable in the balance sheet. The appellant provided evidence to demonstrate that the burden of duty claimed as a refund was not passed on to customers. The appellate tribunal held that the appellant should have been given a fair opportunity to explain objections raised by the Commissioner (Appeals) and remanded the case for further clarification. Case-Laws Customs Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344339