https://www.taxtmi.com/caselaws?id=350528 The Appellate Tribunal CESTAT Bangalore upheld the First Appellate Authority's decision to grant a refund of excess export duty to the respondent. The Tribunal emphasized the need for evidence to prove contract fulfillment and upheld that duty should be based on quantity, not sale price. They rejected the Revenue's argument of duty passing on to the buyer and found the refund justified based on the duty rate applicable at the time of export. The Tribunal dismissed the Revenue's appeal, affirming the legality of the refund and providing a detailed analysis of legal provisions and case law. en-us Thu, 27 Jul 2017 00:00:00 +0530 Wed, 08 Nov 2017 11:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350528 The Appellate Tribunal CESTAT Bangalore upheld the First Appellate Authority's decision to grant a refund of excess export duty to the respondent. The Tribunal emphasized the need for evidence to prove contract fulfillment and upheld that duty should be based on quantity, not sale price. They rejected the Revenue's argument of duty passing on to the buyer and found the refund justified based on the duty rate applicable at the time of export. The Tribunal dismissed the Revenue's appeal, affirming the legality of the refund and providing a detailed analysis of legal provisions and case law. Case-Laws Customs Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350528