https://www.taxtmi.com/caselaws?id=274615 The appeal was allowed for the refund of special additional duty on imported goods as the certificates provided by the Chartered Accountant and the Superintendent of Central Excise, stating that the duty was not passed on to buyers, were found credible. With no contrary evidence presented by the Revenue, the court deemed the impugned order unsustainable and set it aside in line with the CBEC circular, granting the appellant consequential relief. en-us Tue, 01 Nov 2016 00:00:00 +0530 Sat, 25 Aug 2018 09:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274615 The appeal was allowed for the refund of special additional duty on imported goods as the certificates provided by the Chartered Accountant and the Superintendent of Central Excise, stating that the duty was not passed on to buyers, were found credible. With no contrary evidence presented by the Revenue, the court deemed the impugned order unsustainable and set it aside in line with the CBEC circular, granting the appellant consequential relief. Case-Laws Customs Tue, 01 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274615