21 February 2009
Hello Sir. I have complid notification for claiming refund of additional duty of customs but commissioner reject my refund claim on the basis that My client has debited Addutional Customs duty in P & L A/c. so it is deemed to be passed on.
Can you sugget any case-laws against this decision of Commissioner. Plz reply me as early as possible.
21 February 2009
When an amount is debited in the P/L account, it means that company has borne the burden of the tax, and not passed on. Take a certificate of your CA and file appeal.
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