https://www.taxtmi.com/caselaws?id=34145 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) order and granting consequential relief to the appellant. The Tribunal found that duty incidence had not been passed on as the goods were unsold when the refund was sanctioned, supported by the Chartered Accountant's certification and balance sheet entry. The Commissioner (Appeals) should have verified the financial records instead of outright rejection, as per precedents cited. en-us Tue, 14 Oct 2008 00:00:00 +0530 Sun, 19 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34145 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) order and granting consequential relief to the appellant. The Tribunal found that duty incidence had not been passed on as the goods were unsold when the refund was sanctioned, supported by the Chartered Accountant's certification and balance sheet entry. The Commissioner (Appeals) should have verified the financial records instead of outright rejection, as per precedents cited. Case-Laws Customs Tue, 14 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34145