https://www.taxtmi.com/caselaws?id=382062 The Tribunal upheld the decision of the lower authorities, dismissing the appeal by M/s. Kores India Ltd. for a refund claim of Rs. 63,90,541. The Tribunal found that the appellant did not provide sufficient evidence to rebut the presumption that the duty incidence had been passed on to customers. Despite arguments and Cost Accountant's certificates presented, the authorities concluded that the duty element was recovered from customers based on sample invoices, leading to the dismissal of the appeal. en-us Fri, 21 Jun 2019 00:00:00 +0530 Tue, 25 Jun 2019 08:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382062 The Tribunal upheld the decision of the lower authorities, dismissing the appeal by M/s. Kores India Ltd. for a refund claim of Rs. 63,90,541. The Tribunal found that the appellant did not provide sufficient evidence to rebut the presumption that the duty incidence had been passed on to customers. Despite arguments and Cost Accountant's certificates presented, the authorities concluded that the duty element was recovered from customers based on sample invoices, leading to the dismissal of the appeal. Case-Laws Central Excise Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382062