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    <title>2018 (2) TMI 419 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal remanded the case involving a dispute over the refund of Extra Duty Deposit (EDD) paid on imported Camry cars. The Commissioner (Appeals) decided to credit the refund to the Consumer Welfare Fund, finding the Appellant failed to prove the EDD amount was not passed on to customers. The Tribunal criticized the decision, emphasizing the need for a proper assessment of all evidence submitted, including pricing data and invoices, and ordered a fresh consideration to ensure a fair outcome.</description>
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      <description>The Appellate Tribunal remanded the case involving a dispute over the refund of Extra Duty Deposit (EDD) paid on imported Camry cars. The Commissioner (Appeals) decided to credit the refund to the Consumer Welfare Fund, finding the Appellant failed to prove the EDD amount was not passed on to customers. The Tribunal criticized the decision, emphasizing the need for a proper assessment of all evidence submitted, including pricing data and invoices, and ordered a fresh consideration to ensure a fair outcome.</description>
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