https://www.taxtmi.com/caselaws?id=31930 The High Court upheld the Tribunal's decision, ruling that the excess customs duty paid by the respondent was not passed on to the buyer. As the contracted price remained unchanged despite the duty payment, the court found no evidence of passing on the duty incidence. Consequently, the court dismissed the appeal, emphasizing that the respondent was entitled to a refund as the excess duty was absorbed by them and not transferred to the buyer. en-us Mon, 25 Aug 2008 00:00:00 +0530 Wed, 31 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31930 The High Court upheld the Tribunal's decision, ruling that the excess customs duty paid by the respondent was not passed on to the buyer. As the contracted price remained unchanged despite the duty payment, the court found no evidence of passing on the duty incidence. Consequently, the court dismissed the appeal, emphasizing that the respondent was entitled to a refund as the excess duty was absorbed by them and not transferred to the buyer. Case-Laws Customs Mon, 25 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31930