https://www.taxtmi.com/caselaws?id=34838 The Tribunal dismissed the appeal, upholding the decision of the Commissioner (Appeals) due to the inadmissibility of new evidence and the failure to meet the necessary criteria for refund claims as per Customs rules and established case law principles. The appellants' request for a refund of excess customs duty paid was rejected as they could not prove that the excess duty was not recovered from the buyers, and their attempt to introduce a new Chartered Accountant's certificate was deemed inadmissible under the Customs (Appeals) Rules, 1982. The Tribunal found that the appellants did not meet the requirements set by relevant case laws, leading to the dismissal of the appeal. en-us Wed, 04 Feb 2009 00:00:00 +0530 Wed, 04 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34838 The Tribunal dismissed the appeal, upholding the decision of the Commissioner (Appeals) due to the inadmissibility of new evidence and the failure to meet the necessary criteria for refund claims as per Customs rules and established case law principles. The appellants' request for a refund of excess customs duty paid was rejected as they could not prove that the excess duty was not recovered from the buyers, and their attempt to introduce a new Chartered Accountant's certificate was deemed inadmissible under the Customs (Appeals) Rules, 1982. The Tribunal found that the appellants did not meet the requirements set by relevant case laws, leading to the dismissal of the appeal. Case-Laws Customs Wed, 04 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34838