https://www.taxtmi.com/caselaws?id=759311 The Tribunal rejected the appeal concerning the refund claim due to the appellant's failure to produce relevant financial documents, such as balance sheets and invoices, to demonstrate non-passing of duty incidence to consumers. The Tribunal upheld the decision of the Commissioner (Appeals), agreeing that the lack of pertinent evidence justified the denial of the refund. The appellant's attempt to introduce irrelevant documents was dismissed, and no exceptional circumstances warranted the admission of new evidence. The Tribunal's decision, pronounced on 27.9.2024, affirmed the legality and reasonableness of the lower authorities' actions, resulting in the dismissal of the appeal. en-us Fri, 27 Sep 2024 00:00:00 +0530 Fri, 27 Sep 2024 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759311 The Tribunal rejected the appeal concerning the refund claim due to the appellant's failure to produce relevant financial documents, such as balance sheets and invoices, to demonstrate non-passing of duty incidence to consumers. The Tribunal upheld the decision of the Commissioner (Appeals), agreeing that the lack of pertinent evidence justified the denial of the refund. The appellant's attempt to introduce irrelevant documents was dismissed, and no exceptional circumstances warranted the admission of new evidence. The Tribunal's decision, pronounced on 27.9.2024, affirmed the legality and reasonableness of the lower authorities' actions, resulting in the dismissal of the appeal. Case-Laws Customs Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759311