https://www.taxtmi.com/caselaws?id=767472 CESTAT NEW DELHI allowed the appeal regarding CVD refund claim. The appellant submitted a Chartered Accountant certificate proving duty burden was not passed to buyers and showed differential customs duty as receivables in Balance Sheet. Revenue failed to provide evidence contradicting the CA certificate or proving duty was passed on to customers. The legal presumption under section 28 of Customs Act was rebutted. Commissioner (Appeals) merely doubted inclusion of amount in books without seeking clarification from appellant. CESTAT set aside the order directing refund to Consumer Welfare Fund and granted refund with interest to appellant. en-us Mon, 17 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767472 CESTAT NEW DELHI allowed the appeal regarding CVD refund claim. The appellant submitted a Chartered Accountant certificate proving duty burden was not passed to buyers and showed differential customs duty as receivables in Balance Sheet. Revenue failed to provide evidence contradicting the CA certificate or proving duty was passed on to customers. The legal presumption under section 28 of Customs Act was rebutted. Commissioner (Appeals) merely doubted inclusion of amount in books without seeking clarification from appellant. CESTAT set aside the order directing refund to Consumer Welfare Fund and granted refund with interest to appellant. Case-Laws Customs Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767472