TMI Blog2011 (8) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... ould show that landed cost for 2400 MTs was less than Rs.7928/- while the assessees have sold at Rs.8000/- per MT - This, therefore, would clearly show that the assessees are correct in their submission that they have not passed on incidence of duty to their customers - Decided in favour of assessee. - C/99/2011 - - - Dated:- 26-8-2011 - Hon'ble Ms.JYOTI BALASUNDARAM, Vice-President Appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded cost for 2400 MTs was less than Rs.7928/- while the assessees have sold at Rs.8000/- per MT. This, therefore, would clearly show that the assessees are correct in their submission that they have not passed on incidence of duty to their customers. Further, the amount of refund claimed is shown in their Balance Sheet as Advance Receivable . This further bolsters my finding that incidence of du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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