Refund Denied: Software Value Included in Hardware's Assessable Value, No Proof of Duty Not Passed to Customers.

Refund Denied: Software Value Included in Hardware's Assessable Value, No Proof of Duty Not Passed to Customers. https://www.taxtmi.com/highlights?id=70866 Refund claim - unjust enrichment - value of the software is includable in the assessable value of hardware or not - The duty and the value are shown in the face of Invoice - In addition to these, no other record or evidence has been produced by the appellants. To substantiate their claim of not passing on the incidence of duty - The invoice issued under statutory provisions does not indicate that the incidence of duty has not been passed on. - Refund not allowed - AT en-us Thu, 13 Jul 2023 08:10:21 +0530 Thu, 13 Jul 2023 08:10:21 +0530 TaxTMI RSS Generator Refund Denied: Software Value Included in Hardware's Assessable Value, No Proof of Duty Not Passed to Customers. https://www.taxtmi.com/highlights?id=70866 Refund claim - unjust enrichment - value of the software is includable in the assessable value of hardware or not - The duty and the value are shown in the face of Invoice - In addition to these, no other record or evidence has been produced by the appellants. To substantiate their claim of not passing on the incidence of duty - The invoice issued under statutory provisions does not indicate that the incidence of duty has not been passed on. - Refund not allowed - AT Highlights Central Excise Thu, 13 Jul 2023 08:10:21 +0530 https://www.taxtmi.com/highlights?id=70866