https://www.taxtmi.com/caselaws?id=375629 The Tribunal set aside the impugned order and allowed the appeal filed by M/s Ashish Steel regarding the rejection of refund claims for the special additional duty on imported steel rails. The Tribunal held that the burden of proof regarding duty payment had not been met, emphasizing that inclusion of the claimed amount in 'receivables' did not necessarily imply recovery from customers in the year of import. The denial of refund was deemed incorrect, and consequential relief was granted to the appellant. The judgment was pronounced on 17/01/2019 by the Tribunal. en-us Thu, 17 Jan 2019 00:00:00 +0530 Fri, 06 Mar 2020 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375629 The Tribunal set aside the impugned order and allowed the appeal filed by M/s Ashish Steel regarding the rejection of refund claims for the special additional duty on imported steel rails. The Tribunal held that the burden of proof regarding duty payment had not been met, emphasizing that inclusion of the claimed amount in 'receivables' did not necessarily imply recovery from customers in the year of import. The denial of refund was deemed incorrect, and consequential relief was granted to the appellant. The judgment was pronounced on 17/01/2019 by the Tribunal. Case-Laws Customs Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375629