https://www.taxtmi.com/caselaws?id=355539 The Tribunal upheld the decision to credit the refund amount to the Consumer Welfare Fund under Section 27(2) of the Customs Act, 1962. The appellant failed to sufficiently demonstrate that the duty burden was not passed on, as mandated by statutory provisions. Despite the appellant's argument that goods were sold at a lower price, the Tribunal found the evidence provided inadequate to prove non-passing of the duty burden. The appeal was dismissed, emphasizing the appellant's inability to meet the burden of proof required by Customs statute. en-us Thu, 04 Jan 2018 00:00:00 +0530 Sat, 02 Mar 2019 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355539 The Tribunal upheld the decision to credit the refund amount to the Consumer Welfare Fund under Section 27(2) of the Customs Act, 1962. The appellant failed to sufficiently demonstrate that the duty burden was not passed on, as mandated by statutory provisions. Despite the appellant's argument that goods were sold at a lower price, the Tribunal found the evidence provided inadequate to prove non-passing of the duty burden. The appeal was dismissed, emphasizing the appellant's inability to meet the burden of proof required by Customs statute. Case-Laws Customs Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355539