https://www.taxtmi.com/caselaws?id=344899 The court ruled in favor of the Revenue, emphasizing the necessity of primary evidence, such as sales invoices, in tax refund cases to rebut statutory presumptions under the Customs Act, 1962. The Assessee's reliance on secondary evidence like a Chartered Accountant's certificate and balance sheet was deemed insufficient to shift the burden of proof. Without primary documents, the court dismissed the appeal, highlighting the importance of providing adequate evidence to support refund claims and establish the passing on of duty burden to customers. en-us Mon, 12 Jun 2017 00:00:00 +0530 Wed, 14 Feb 2018 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344899 The court ruled in favor of the Revenue, emphasizing the necessity of primary evidence, such as sales invoices, in tax refund cases to rebut statutory presumptions under the Customs Act, 1962. The Assessee's reliance on secondary evidence like a Chartered Accountant's certificate and balance sheet was deemed insufficient to shift the burden of proof. Without primary documents, the court dismissed the appeal, highlighting the importance of providing adequate evidence to support refund claims and establish the passing on of duty burden to customers. Case-Laws Customs Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344899