https://www.taxtmi.com/caselaws?id=760539 CESTAT New Delhi allowed appellant's refund claim for excess additional customs duty totaling Rs. 3,43,88,087/- and Rs. 2,33,05,108/-. The Tribunal accepted chartered accountant certificates dated 29.12.2015 proving duty incidence was not passed to buyers, noting identical certificates were accepted by Hyderabad and Ahmedabad Benches in similar cases involving same goods. Commissioner (Appeals) orders directing deposit in Consumer Welfare Fund under section 27(2) Customs Act were set aside, with appellant granted consequential relief. en-us Tue, 15 Oct 2024 00:00:00 +0530 Tue, 22 Oct 2024 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760539 CESTAT New Delhi allowed appellant's refund claim for excess additional customs duty totaling Rs. 3,43,88,087/- and Rs. 2,33,05,108/-. The Tribunal accepted chartered accountant certificates dated 29.12.2015 proving duty incidence was not passed to buyers, noting identical certificates were accepted by Hyderabad and Ahmedabad Benches in similar cases involving same goods. Commissioner (Appeals) orders directing deposit in Consumer Welfare Fund under section 27(2) Customs Act were set aside, with appellant granted consequential relief. Case-Laws Customs Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760539